FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Pemerintah Provinsi Riau)

Abstract

The objective of the research was to examine and analyze the influence of good
government governance, the application of government accounting standard,
competency of human resources and utilization of information technology with
government internal control system as moderating variable on the quality of financial
of local government. The research use causality research method. The population
was PPK-OPD (Financial Administrative Personal- Regional Device Organization),
financial staff/Accounting staff, and treasurers in 35 OPDs in Riau Provincial
Government. The samples were 105 personel, taken by using total sampling
technique. The data were gathered by using questionnaires and analysis of data
using SmartPLS. The result of the research showed that the application of
accounting standard and utilization of information technology had positive and
significant influence on the quality of financial reports of local government. Good
government governance and competency of human resources are doesn’t affect to
quality of financial reports of local government. Government internal control system
couldn’t moderate the correlation of good government governance, the application of
government accounting standards and utilization of information technology with the
quality of financial reports of local government. Government internal control system
as moderating variable could strengthen the correlation of competency of human
resources to quality of local government financial reports of local government.