PEMODERASI KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN BONE
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman pemerintah terhadap standar akuntansi dan implementasi sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah berdasarkan Peraturan Daerah Kabupaten Bone No. 71 Tahun 2010, dan dimoderatori oleh kompetensi sumber daya manusia.
Jenis penelitian ini tergolong penelitian lapangan dan pendekatan kuantitatif terhadap penelitian adalah pendekatan kolerasional dan normatif. Sumber data penelitian ini adalah Kepala Departemen, Sekretaris, Bendahara dan staf keuangan lainnya. Selanjutnya, metode pengumpulan data yang digunakan adalah kuesioner kepada setiap responden yang menjadi subjek penelitian. Kemudian teknik pengolahan dan analisis data dilakukan dengan menggunakan analisis regresi berganda dan analisis regresi moderat.
Kata Kunci:Standar Akuntansi Pemerintahan, Sistem Informasi Akuntansi, Kualitas Laporan Kauangan, Sumber Daya Manusia.Authors who publish with this journal agree to the following terms:
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