The Effect of Human Resources Competency and Accrual Based Government Accounting Standard Implementation on the Quality of Local Government Financial Statement with the Implementation of Internal Control System as a Mediating Variable

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh kompetensi sumber daya manusia dan standar akuntansi pemerintahan (SAP) basis akrual terhadap kualitas laporan keuangan dengan sistem pengendalian intern sebagai variabel mediasi. Populasi dalam penelitian ini adalah pegawai pemerintah di SKPD Kabupaten Banyumas. Pengambilan sampel menggunakan kuesioner dengan teknik purposive sampling yang menghasilkan 89 sampel. Teknik analisis menggunakan pendekatan SEM dengan bantuan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa SAP berbasis akrual dan sistem pengendalian intern berpengaruh signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia berpengaruh tidak signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia dan penerapan SAP berpengaruh positif signifikan terhadap penerapan sistem pengendalian intern Sistem pengendalian intern dapat menjadi variabel mediasi untuk pengaruh tidak langsung kompetensi sumber daya manusiadan SAP terhadap kualitas laporan keuangan.

This study is aimed to get empirical evidence about the influence of human resource competency and implementation of accrual-based government accounting standards (GAS) on financial report quality with internal control system as a mediating variable. The population is government employees in SKPD Banyumas. The technique for taking the sample was by using questionnaire with purposive sampling that resulted 89 sample. Data were analyzed using the approach SEM with the help of SmartPLS 3.0. The result was the implementation of accrualbased GAS and internal control system had significant effect on the quality of financial report. Human resource competency had no significant effect on the quality of financial report. Human resource competency and accrual-based GAS had significant effect on the implementation of internal control system. Hence, internal control system could play a role as an intervening variable for the indirect effect of human resource competency and accrual-based GAS on the quality of financial report.