Pengaruh Sistem Informasi Keuangan Daerah dan Kompetensi Aparatur Terhadap Kualitas Laporan Keuangan Daerah dan Kinerja Anggaran di Sekretariat DPRD Kabupaten Kutai Timur

Rudi (STIE Nusantara Sangatta)
Amransyah (STIE Nusantara Sangatta)
Rizkiawan (Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta)
Jumri (STIE Nusantara Sangatta)

Jurnal Ilmiah Raflesia Akuntansi
Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

This study aims to determine the influence of the Regional Financial Information System and Apparatus Competence on the Quality of Regional Financial Reports and Budget Performance at the Kutai Timur Regency DPRD Secretariat. A sample size of 35 respondents was used. The sampling technique used was a census, with all employees in the finance department participating. Data analysis used was descriptive quantitative, using multiple regression supported by SPSS 25 software. The results of the t-test showed that the regional financial information system had no effect on the quality of regional financial reports, apparatus competence did affect the quality of regional financial reports, the regional financial information system had no effect on budget performance, and apparatus competence did affect budget performance. The first coefficient of determination obtained from the independent variables (X1 and X2 against Y1) in this study was 76.8 percent, and the second coefficient of determination obtained from the independent variables (X1 & X2 against Y2) in this study was 84.4 percent.