PENGARUH SISTEM INFORMASI, KOMPETENSI DAN BUDAYA KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKRETARIAT DAERAH KOTA MAKASSAR

Inah Vahrina. 2023. The Effect of Competency Information Systems and Work Culture
on the Quality of Financial Reports of the Makassar City Regional Secretariat
(supervised by Sylvia Sjarlis and Andi Ririn Oktaviani)
This study aims to partially analyze the influence of information systems on the
quality of financial reports, partially analyze the effect of competency on the quality of
financial reports, and partially analyze the influence of work culture on the quality of
financial reports, simultaneously analyzing the influence of information systems,
competencies, and work culture on the quality of financial reports, and analyze the
research variables that dominantly influence the quality of the financial reports of the
Regional Secretariat of Makassar City.
The population in this study were all employees who worked at 12 Sections of the
Regional Secretariat of Makassar City with a total of 854 employees.
The results showed that the information system partially had no significant effect
on the quality of the financial reports of the Regional Secretariat of Makassar City, with
a t-value of 0.669 <t-table value of 1.667, and a significance value (sig) of 0.506 > 0.000,
competence partially had a very significant effect on the quality of reports regional
secretariat of Makassar City, with a t value of 4.485 > t table value of 1.667, and a
significance value (sig) of 0.000, work culture partially has a significant effect on the
quality of the financial reports of the Makassar City Regional Secretariat, with a
calculated t value of 4.646 > 1.667, and a value of significance (sig) 0.000. Information
systems, competencies, and work culture simultaneously have a very significant effect on
the quality of the Makassar City Secretariat's financial reports, with an F table value of
60.144 > F table 3.126, and a significance value (sig) of 0.000, and the competency
variable is dominantly very significant effect on quality Makassar City Regional
Secretariat financial report, with the highest standardized beta coefficient value of 0.457.