FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN JENEPONTO

Nur Endang Andryana. MZ. 2022. Factors Affecting the Quality of Local
Government Financial Statements in Jeneponto Regency (guided by Sylvia
Sjarlis,and Syafruddin Kitta)
This study aims to analyze the Factors Affecting the Quality of Local Government
Financial Statements in Jeneponto Regency.
The population used in this study was to take a sample of 5 SKPD in the Jeneponto
Regency Local Government, especially in the Finance section with 5 people per
SKPD. The sample is part of the number and characteristics possessed by the
population. The selection of samples in this study was carried out using the census
method by making all populations as a sample of 30 people. . The collection of
research data is sourced from primary data, so the data collection method used is
to distribute questionnaires.
The results of this study showed that from the results of the F test or simultaneous
testing showed that a calculated F value of 33.331 was obtained. The Ftabel value
in this study with the number of observations (n) as many as 30 and the number of
variables (k) as many as 4, the Ftabel value of 2.73 was obtained. The Fnumber
(33,331) > Ftabel (2.73). In this case, jointly (simultaneously) between the
Competence of Human Resources, Information Technology, Internal Control, and
Data Reconciliation has a significant effect on the quality of financial statements
in the Jeneponto Regency Government. Furthermore, the data reconciliation
variable has a significant effect on the financial statement quality variable, which
is the most dominant influential variable with a beta value of 0.446.