Factors Affecting the Quality All of Luwu Raya Regional Government Financial Statements with the Competency of Human Resources as Moderation


Authors : Rosida Toselong; Hamid Habbe; Syarifuddin

Volume/Issue : Volume 6 - 2021, Issue 6 - June

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/2Ujv4ka

This study aims to examine the effect of the application of accrual-based Government Accounting Standards and Information Technology Utilization on the Quality of Local Government Financial Reports. This study also examines the role of Human Resource Competence in moderating the effect of the application of accrual-based Government Accounting Standards and Utilization of Information Technology on the Quality of Local Government Financial Reports. This study used a sample of 36 Regional Apparatuses as a unit analysis which was divided into four regencies/cities throughout Luwu Raya, including Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency using a questionnaire as a research instrument and conducted interviews with several stakeholders involved in this study. know for sure about the Quality of Local Government Financial Reports. The results showed that the application of accrual-based government accounting standards and the use of information technology had a positive effect on the quality of financial reports. Competence of Human Resources is not able to moderate the effect of the application of accrual-based Government Accounting Standards and Utilization of Information Technology on the Quality of Local Government Financial Reports.

Keywords : Financial Report Quality, Accrual-based Government Accounting Standards, Information Technology, Human Resource Competence

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