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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Putu Kusomi Adi Putri
Universitas Pendidikan Ganesha
Humanities Social Sciences

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Pengaruh Kompetensi Akuntansi, Sistem Informasi Akuntansi, Serta Kepatuhan Pada Peraturan Terhadap Kualitas Laporan Keuangan Pada OPD Di Kabupaten Buleleng Putu Kusomi Adi Putri; Sunitha Devi; I Putu Julianto
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 04 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i04.121853

Abstract

This study aims to analyze the effects of accounting competency, accounting information systems, and regulatory compliance on the quality of financial reports in Regional Government Organizations (OPDs) in Buleleng Regency. This study employed a quantitative approach using a causal associative and explanatory research design. The population consisted of civil servants responsible for financial management across 27 OPDs in Buleleng Regency. A saturated sampling technique was used, resulting in 81 respondents. Data were collected through questionnaires using a Likert scale and analyzed using IBM SPSS Statistics. The results show that accounting competency does not have a significant effect on the quality of financial reports. In contrast, accounting information systems have a positive and significant effect on the quality of financial reports. Regulatory compliance also has a positive and significant effect on the quality of financial reports. Simultaneously, accounting competency, accounting information systems, and regulatory compliance have a significant effect on the quality of financial reports. The Adjusted R Square value of 0.678 indicates that the three independent variables explain 67.8% of the variation in financial report quality, while the remaining variation is explained by other factors outside the research model. These findings highlight the importance of strengthening accounting information systems and regulatory compliance to improve the quality of financial reporting in OPDs and support transparency and accountability in regional financial management.
Co-Authors I Putu Julianto Sunitha Devi