Research Paper
Year: 2021 | Month: January | Volume: 8 | Issue: 1 | Pages: 385-394
Analysis of the Effect of Reconciliation Competence, Correction Testing and Implementation of Local Government Accounting System on the Quality of Regional Government Financial Reports of Nias Regency
Sever Ramaplus Gulo1, Rina Br Bukit1, Murni Daulay1
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia
Corresponding Author: Sever Ramaplus Gulo
ABSTRACT
This study aims to test and analyze the effect of reconciliation competence, correction testing and implementation of the local government accounting system on the quality of regional government financial reports in Nias Regency. This study uses a quantitative analytic survey method by distributing questionnaires for financial managers responsible for the reconciliation process, preparing financial reports and correcting the financial reports of Regional Apparatus Organizations (RAO) and compilers of consolidated financial statements the local government of Nias Regency. The population is ASN in 40 RAOs consisting of the Head of the Finance and General Subdivision, Expenditure Treasurer, Receiving Treasurer, Goods Management and Accounting Division BPKPAD Nias Regency (total 135 people) Data were analyzed using descriptive statistical analysis and partial least square analysis (SEM-PLS) with the Warppls 7.0 software program.
The results showed that the reconciliation competence, correction testing and implementation of the local government accounting system positively affected the quality of the regional government financial reports of Nias Regency.
Keywords: reconciliation competence, correction testing, SAPD implementation, financial report quality.
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