PENGARUH KOMPETENSI, SISTEM PENGENDALIAN,REKONSILIASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH : TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kabupaten Alor NTT)

Abstract

This study aimed to examine and analyze the effect of competence of Human Resources (HR), Implementation of Government Internal Control Systems (SPIP), intensity of Reconciliation on the Quality of Regional Financial Statements (LKD) moderated by the Usage of Information Technology (IT).
This study applied primary data that were obtained from a questionnaires that were directly distributed to respondents, i.e. the Officer of Financial Management (PPK) and accounting department staff in the Regional Goverment in Alor Regency. The sample were 82 respondents who were taken with purposive sampling. Moreover, the data was analyzed using SPSS through multiple regression statistical methods and the Moderation approach, namely Moderated Regression Analysis (MRA).
The analysis results indicated that the Human Resources competency and the Implementation of the Government's Internal Control System had positive and significant effects on the quality of Regional Financial Reports. However, the Intensity of Reconciliation had negative and significant effects on the quality of Regional Financial Reports. While, the usage of Information Technology positively and significantly moderated the impact of HR’s competency on the quality of regional financial reports. Then, the usage of Information Technology negatively and significantly moderated the effects of SPIP and reconciliation intensity on the quality of regional financial statements.
Keywords: Quality of DFS, HR Competence, Application of SPIP, Intensity of Reconciliation, and Utilization of IT