PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI PEMODERASI (Studi Kasus pada OPD Kabupaten Wonogiri)
Keywords:
human resource competency, internal control system, quality of local government financial reports.Abstract
This study aims to determine the effect of human resource competencies on
the quality of local government financial reports and the influence of internal
control systems in moderating the relationship between human resource
competencies on the qualiy of local government financial statements in OPD
Wonogiri Regency. This research is a quantitative study using primary data. The
sampling technique uses purposive sampling technique. Data analysis technique
used is simple linear regression with moderating variable testing using MRA
(Moderated Regression Analysis) with absolute difference value testing and data
processing using SPSS 23. The results show that human resource competency has
a positive and significant effect on the quality of local government financial
statement. The results of the moderation regression analysis with the absolute
difference value test indicate that the internal control system is not able to
moderate and strengthen the relationship of human resource competencies to the
quality of local government financial reports.
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