PENGARUH SISTEM INFORMASI KEUANGAN, KOMPETENSI PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN SEKRETARIAT DPRD KAB. BANTAENG

Abstract

Nur Ismi. 2021. The Effect of Financial Information Systems, Employee Competence on the Quality of Financial Reports of the Bantaeng Regency DPRD Secretariat.

This study aims to examine the effect of financial information systems and employee competence on the quality of financial reports at the Bantaeng Regency DPRD Secretariat, as well as the most dominant variables affecting the quality of financial reports.

Approach This research uses a quantitative analysis approach. The research was conducted at the DPRD Secretariat of Bantaeng Regency. The time of the study was carried out in June 2021. The population of this study were all civil servants and honorary employees of Bantaeng Regency as many as 40 people.

The results showed that: 1) the financial information system has an influence on the quality of financial reports at the secretariat of the DPRD Kab. bantaeng. t count 0.006 < 0.05 Reject H0, Accept H1, so that the financial information system has a significant effect on the quality of financial reports at the secretariat of the DPRD Kab. bantaeng. 2) Employee competence has an influence on the quality of financial reports at the secretariat of the DPRD Kab. bantaeng. t count 0.000 < 0.05 Reject H0, Accept H1, so that employee competence has a significant effect on the quality of financial reports at the secretariat of the DPRD Kab. bantaeng.