PENGARUH KAPASITAS PEGAWAI NEGERI SIPIL,PEMAHAMAN AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN PERANGKAT DAERAH PADA PEMERINTAH DAERAH KABUPATEN TAKALAR

Gledys Yolan Febyswari Abbas 2020MM12902„ INFLUENCE OF CIVIL SERVICE CAPACITY, ACCOUNTING UNDERSTANDING AND
INFORMATION TECHNOLOGY ON THE QUALITY OF REGIONAL FINANCIAL REPORTING ON THE REGIONAL GOVERNMENT OF TAKALAR DISTRICT
(supervised by Dr. Sylvia Sjarlis, S.E., M.Si., Ak., CA AND Dr. Andi Ririn Oktaviani, S.E., M.M.
This study aims: (1) To determine and partially analyze the effect of civil servant capacity, understanding of accounting and information technology on the quality of
financial reporting. (2) To determine and analyze the simultaneous influence of civil servant capacity, understanding of accounting and information technology on the quality of financial reporting. (3) To find out the most dominant variable influencing the quality of financial reporting of Regional Apparatus at the Takalar Regency Government.
Data collection was carried out at the Takalar Regency Regional Secretariat Office. The population of this study were all civil servants in Takalar Regency, amounting to
14,500 people from 39 Regional Apparatus Organizations. Sampling using the Slovin formula, so the number of samples is 100 respondents.
The results showed that: (1) The capacity of civil servants, understanding of accounting and information technology have a positive and significant effect on the quality of financial reporting. (2) Simultaneously or together the variables of civil servant capacity, understanding of accounting and information technology have a positive and significant influence on the quality of financial reporting. (3) Understanding of accounting is the dominant factor influencing the quality of financial reporting in the Takalar Regency Government.