PEMODERASI KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN BONE
Abstrak
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:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
