Research Paper
Year: 2019 | Month: June | Volume: 6 | Issue: 6 | Pages: 409-417
Factors Affecting the Quality of Regional Financial Statements in RAO (Regional Apparatus Organization) of Deli Serdang Regency with the Governmental Internal Control System as a Moderating Variable
Berlian Herzeqovina1, Erlina2, Endang Sulistya3
1,2,3Postgraduate Program of Accounting, Faculty of Economics and Business, University of North Sumatra, Medan, Indonesia.
Corresponding Author: Berlian Herzeqovina
ABSTRACT
The aim of this study was to test and analyze the effect of Accrual-based Government Accounting Standard, competency of Human Resources, Asset Administration, and role of Internal Audit on the quality of Regional Financial Statement in RAO (Regional Apparatus Organization) of Deli Serdang Regency with Government Internal Control System as a moderating variable. The study used associative causative method and primary data. The population was 112 RAO officials and Expenditure Treasurers of RAO at 56 RAOs of Deli Serdang Regency. Hypothesis was tested by using multiple linear regression analysis with coefficient determination, F-test and t-test, and interaction test at moderating variable. The result of the research showed that the variables of Accrual-based Government Accounting Standard, Competency of Human Resources, Asset Administration, and role of Internal Audit had positive and significant effect on the quality of Regional Financial Statement of Deli Serdang Regency. Meanwhile, Government Internal Control System could not moderate the influence of Accrual-based Government Accounting Standard, competency of Human Resources, Asset Administration, and role of Internal Audit on the quality of Regional Financial Statement of Deli Serdang Regency.
Key words: Quality of Regional Financial Statement, Accrual-Based Government Accounting Standard, Human Resources, Asset Administration, Internal Audit, Government Internal Control System
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