The Effect of Implementation of Government Accounting Standards (SAP), Competence of Human Resources (HR), Utilization of Information Technology and Regional Financial Accounting Systems on the Quality of Financial Statements with the Internal Control System as a Moderating Variable (Study on Regional Apparatus Organizations of Merangin Regency)

Abstract

The purpose of this research is to determine the effect of SAP implementation, HR competency, IT use and regional financial accounting systems on the quality of financial reports with SPI as a moderating variable in Merangin Regency regional apparatus organizations. This research method is a quantitative research method, because this research is presented with numbers. The data collection techniques used were interview techniques and questionnaires. In this study, the population was the Regional Apparatus Organizations of Merangin Regency, totaling 26 OPDs consisting of 21 agencies and 5 agencies. Researchers took a sample of 104 people in 26 OPDs consisting of 21 departments and 5 agencies using purposive sampling technique where 4 people were taken from each OPD based on their position. The results of the research show that, in the partial test of the variable Implementation of Government Accounting Standards (SAP) (X1), the value of tcount (3.338) > ttable (1, 984), Human Resources (HR) (X2) value of tcount (-0.491) < ttable ( 1,998) Utilization of Information Technology (X3) tcount value (2,377) > ttable (1,984), Regional Financial Accounting System (X4) tcount value (2,130) > ttable (1,984), simultaneous test results obtained Fcount value is 51,940 greater than Ftable amounting to 2,460. The Internal Control System can moderate the relationship between the Regional Financial Accounting System and the Quality of OPD Financial Reports in Merangin Regency.