PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI DKI JAKARTA

JANNAH, MIFTAHUL (2018) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI DKI JAKARTA. S1 thesis, Fakultas Ekonomi.

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Abstract

MIFTAHUL JANNAH. The Influence of Implementation of Accrual Based Government Accounting Standards and Human Resource Competence on Quality of Financial Report of DKI Jakarta Provincial Government. Thesis. Jakarta. Study Program of Economic Education. Concentration of Accounting Education, Faculty of Economics, State University of Jakarta, 2018. This study aims to determine the effect of the application of accrual-based government accounting standards and human resource competence to the quality of financial reports of DKI Jakarta provincial government based on valid and reliable data, either simultaneously or partially. The research was conducted at City Hall Building of DKI Jakarta. The method used is survey method. The affordable population in this research is staff/officer at each SKPD (Satuan Kerja Kerja Daerah) in Balakikota Building of DKI Jakarta consisting of 12 SKPD amount to 60 staff/officer and sample used by 53 staff/officer by using proportionate random sampling technique. An Instrument used to obtain data for variable X1 (application of accrual-based SAP), X2 (competence of human resources, Y (quality of financial report) is measured by using questionnaires with likert scale. Results of data analysis showed data used normal (0,076> 0,050 ) and linear (X1 = 0,00 and X2 = 0,00 <0,05) The multiple linear regression equation in this research is Ŷ = 12,307 + 0,593X1 + 0,126X2 The result of this research indicates a significant relation between SAP based on accruals and competence of human resources with the quality of financial statements seen from the calculation of F test with Fcount (93,592)> Ftabel (3,183) and significance value (0,000 <0.05) Partially, there is a positive and significant influence between the application of accrual-based SAP (X1) with the quality of financial statements (Y) based on the calculation of t test with t arithmetic (7,922)> t table (2,009) and the absence of influence between competence of human resource he (X2) with the quality of financial statements (Y) based on t test with t count (1,834) <t table (2,009) and a simple correlation coefficient of 0.880. The result of double correlation coefficient test (R) equal to 0,888 that means between accrual application of SAP and competence of human resource with quality of financial report have very strong relation with coefficient of determination 78,9%, so variable Y quality of financial statement determined by X1 application of SAP accrual-based and X2 human resource competence of 78.9%. Keywords: Implementation of Accrual Based SAP, Human Resource Competence, Quality of Financial Statement

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