PENGARUH TINGKAT PENDIDIKAN DAN MASA KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KERINCI

SEPTI YULISMI, EDWIN BUSTAMI, BENI SETIAWAN

Abstract

The Effect of Education Level and Length of Service on the Quality of Kerinci District Government Financial Reports The purpose of this study was to determine the effect of education level and tenure on the quality of the government's financial statements in Kerinci Regency at 10 SKPD Kerinci Regency either simultaneously or partially. The formulation of the problem in this study is whether there is a significant influence between education level and tenure on the quality of the Kerinci Regency government's financial statements. The research method used is quantitative, namely multiple linear regression, correlation coefficient and determination, F test, T test, and assumptions. classic. The data collection technique used a questionnaire by distributing questionnaires to 64 respondents in the finance department in 10 SKPD Kerinci Regency. Based on the results of the study, it can be concluded that the value of the constant coefficient (?) is 20,455, this means that if X1 and X2 are equal to zero or constant, then the level or magnitude of Y is 20,455. The correlation coefficient is 0.446, meaning that the moderate correlation between X2 and Y is 44.6%. The coefficient of multiple determination for variables X1 and X2 can be seen in the value of R square, so that the effect of X1 and X2 on Y is 0.357 or 35.7%. Based on this, based on this, partially it can be seen that the effect of X1 on Y is -0.188 or -18.8%, and the magnitude of X2's influence on Y is 0.545 or 54.5%. So directly the variable that has the most influence on the quality of financial reports is the variable period of service (X2), which is 54.5%