ABSTRAK
Penelitian ini bertujuan menguji secara empiris pengaruh kapasitas sumber daya manusia dan pengendalian intern akuntansi terhadap kualitas laporan keuangan pemerintah daerah, serta menguji komitmen organisasi sebagai pemoderasi pengaruh kapasitas sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah.
Penelitian dilakukan di Pemerintah Kabupaten Sragen dengan menggunakan sampel sebanyak 118 responden, yang terdiri dari 34 Pengguna Anggaran, 36 Pejabat Penatausahaan Keuangan SKPD (PPK-SKPD), 37 Bendahara Pengeluaran dan 11 Bendahara Penerimaan. Pengumpulan data menggunakan purposive sampling melalui survey. Teknis analisis data menggunakan regresi moderasi (Moderated Regression Analysis) dengan bantuan program SPSS versi 17.00. Analisis data meliputi uji validitas dan uji reliabilitas, uji asumsi klasik berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi serta pengujian hipotesis dengan regresi moderasi.
Hasil penelitian menunjukkan bahwa: (1) kapasitas sumber daya manusia secara signifikan tidak berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah; (2) pengendalian intern akuntansi secara signifikan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah; dan (3) komitmen organisasi memoderasi pengaruh kapasitas sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah.
Kata kunci: Kapasitas Sumber Daya Manusia, Pengendalian Intern Akuntansi, Komitmen Organisasi dan Kualitas Laporan Keuangan Pemerintah Daerah.
ABSTRACT
This study aims to test empirically the effect of the capacity of human resources and accounting internal control of the quality of local government financial statements, as well as to test the organizational commitment as the moderation of the influence of the capacity of human resources to the quality of local government financial statements.
The research is done in Sragen District Local Government by using sample of 118 respondents, consisting of 34 Budget Users, 36 SKPD Finance Administering Officials (PPK-SKPD), 37 Treasurers Expenditure and 11 Treasurers Acceptance. Data is gathered by using purposive sampling through the survey. The technical data analysis uses moderation regression (Moderated Regression Analysis) with the help of SPSS program version 17. 00. Data analysis included validity and reliability test, classic assumption test in a form of normality test, multicollinearity test, heteroskedastisitas test and autocorrelation test and also hypothesis testing by moderation regression.
The result of research shows that: (1) the capacity of human resources was not significantly positive effect on the quality of local government financial statements; (2) the accounting internal control significantly positive effect on the quality of local government financial statements and (3) organizational commitment moderated the effect of the capacity of human resources on the quality of local government financial statements.
Keywords: Human Resource Capacity, Accounting Internal Control, Organizational Commitment and Quality of Local Government Financial Statements.
