PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN PENGELOLAAN KEUANGAN DAN PAJAK DAERAH (BPKPD) KABUPATEN KERINCI MELALUI KOMPETENSI SUMBER DAYA MANUSIA

Ragil Okta Savia, Badrizal, Beni Setiawan

Abstract

            This study aims to determine the Accounting Information System and the competence of Human Resources on the quality of financial reports. either directly or indirectly in the Regional Finance and Tax Management Agency (BPKPD) of Kerinci Regency. This research uses quantitative methods, with exogenous variables, namely Accounting Information System variables (X1), human resource competency intervening variables (X2), and endogenous variables. namely the quality of financial reports (Y). The population of this study is all the State Civil Apparatus (ASN) in the Regional Finance and Tax Management Agency (BPKPD) of Kerinci Regency as many as 20. The data analysis technique used is path analysis and is divided into 2 paths, namely sub structure 1 and sub structure 2 Data collected through a questionnaire, the research findings show that: 1) There is a direct influence of the Accounting Information System on the competence of human resources significantly, where the contribution value obtained is 0.565 or 56.5% with a significance of 0.000. 2) There is a direct influence of the Accounting Information System on the quality of financial statements significantly, where the contribution value obtained is 0.252 or 25.2% with a significance of 0.000. 3) There is a significant direct influence of human resource competence on the quality of financial reports, where the contribution value obtained is 0.239 or 23.9% with a significance of 0.000. 4) There is an indirect effect of the Accounting Information System on the quality of financial reports through the competence of human resources significantly, where the contribution value obtained is 0.071 or 7.1%