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Irna Ningsih
Accountancy, Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance

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THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND HUMAN RESOURCE COMPETENCE ON QUALITY LOCAL GOVERNMENT FINANCIAL REPORT LANGKAT REGENCY Irna Ningsih
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This research supposed to determine the effect of Regional Financial Accounting System and Human Resource competence on the quality of financial statements Langkat District Government. This type of research is quantitative research, the location of the study was conducted at the Langkat District Inspectorate Office, population and sample in this study berjunah 64 people. Data collection techniques using questionnaires, data analysis techniques using validity test, simple regression test and hyptosis test. The results of this study found that the regional financial report information system and Human Resource competence have a positive and significant effect on the quality of Langkat regency's Financial Statements. The results of the determination test above are seen at 0.683 this means that 68.3% of the variance in the quality of Langkat regency Financial Statements is determined or explained by the independent variable, namely the LKD accounting system and lkd competence, while the remaining 31.7% is influenced by other variables that are not examined in this study auditor quality and OPD quality.
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