PENGARUH KOMPETENSI PEGAWAI DAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN BULUKUMBA

Abstract

Hamsinah. 2020. The Influence of Employee Competence and Internal Government Control Systems on the Quality of Financial Statements at the Regional Representative Council Secretariat Office of Bulukumba Regency (supervised by Sylvia Sjarlis and Muh. Said). This study aims to determine and analyze: The Influence of Employee Competence, and Internal Government Control Systems on the Quality of Financial Statements at the Regional Representative Council Secretariat Office of Bulukumba Regency.

This research approach uses survey research. The research was conducted at the DPRD Secretariat of Bulukumba Regency. When the research was conducted starting in August 2020. The study population was all 46 employees of the Bulukumba DPRD Secretariat. The sample selection in this study was carried out using a saturated sampling method (census) by determining all populations as a total sample of 46 employees. The results showed that: 1) There was no positive and significant effect of employee competence individually (partially) on the quality of financial reports at the DPRD Secretariat office of Bulukumba Regency, with tcount = 1.607 <ttabel = 2.016. 2) There is a positive and significant effect of the internal control system individually (partially) on the quality of financial reports at the DPRD secretariat office of Bulukumba Regency, with tcount = 3.883> ttable = 2.016. 3) There is a positive and significant influence of employee competence and internal control systems simultaneously (simultaneously) on the quality of financial reports at the DPRD secretariat office of Bulukumba Regency, where Fcount = 19.301> Ftable = 3.21. Based on the research results, the coefficient of determination (R2) is 0.473 or (47.3%). This shows that 47.3% of the quality of financial reports is influenced by the competence of employees and the internal control system. Meanwhile, 52.7% was influenced by other variables not included in this research model.