FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PENATAUSAHAAN BARANG MILIK DAERAH SEBAGAI VARIABEL MODERASI (Studi pada SKPD Kabupaten Tegal)

Abstract

The preparation of quality local government financial reports will require human resources involved in the preparation of local government financial reports that have competence in the field of government accounting as well as adequate financial management and regional property. Conditions that occur at this time, the number of financial administration officials-regional work units as well as accounting officers in regional work units who have accounting competence is still very limited so they do not understand or master the preparation of local government financial reports adequately. The population studied is employees who carry out the financial and regional administration functions, namely financial administration officials-regional apparatus work units, accounting officers, expenditure treasurers, revenue treasurers, goods user administration officials, user goods management and user goods manager assistants in all units Tegal regional work unit (48 regional work unit), with a sample of 96 people. The data in this study were analyzed using the Structural Equation Modeling (SEM) method of the PLS software package. The software used is the SmartPLS software. The results of the study concluded that organizational commitment, human resource capacity, the use of information technology, the government's internal control system, and the effectiveness of internal auditors had a positive and significant effect on the quality of local government financial statements in the Tegal Regency government. Another result is the administration of regional property capable of being a moderating variable on the influence of organizational commitment to the quality of the financial statements of the local government in the Tegal Regency Government, the government's internal control system and the effectiveness of auditors on the quality of local government financial statements in the Tegal Regency government.