PENGARUH KUALITAS TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMODERASI DENGAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH

Abstract

Abstraction

The development of government accounting in Indonesia has undergone many changes since the issuance of Law No.17 of 2003 concerning state finances. Government or state financial reports must be presented according to transparent and accountable Government Accounting Standards (SAP). Government or state financial reporting, previously based on cash and now on accrual basis. The implementation of accrualbased accounting system regulations can be influenced by various factors, including the quality of information technology, human resource competence and others. The application of accrual-based financial reporting is expected to produce quality government or state financial reports that support the achievement of the Indonesian government's goals. The purpose of this study is to empirically examine the effect of information technology quality, human resource competence on the application of accrual-based SAP and government financial accounting systems and their effects on the quality of financial reports. The research was conducted at the Directorate General of Highways of the Ministry of Public Works and Public Housing in the DIY Central Java Region, to be precise at the VII National Road Implementation Center. The method used in this research is mix methods. The method stages are 1). quantitative method by distributing questionnaires to the respondents and continued 2). qualitative method, namely by interviewing the respondents. The analysis tool is Partial Least Square (PLS). The target output of this research is in the form of articles published in national journals and producing reference books. TKT in this study is to evaluate the implementation of Accrual-Based Government Accounting Standards (SAP) and the Quality of Government Financial Statements using mix methods. The quantitative research results prove that 1). empirically the application of accrual-based SAP is influenced by the quality of human resources but not the quality of information technology, 2). the application of the government financial accounting system is empirically influenced by the quality of information technology but not by the quality of human resources, and 3). The quality of financial statements is empirically influenced by the government financial accounting system but not influenced by the accrual-based SAP application. The quantitative results are in line with the qualitative results which show that the financial reports prepared at the Directorate General of Highways of the Ministry of Public Works and Public Housing of the DIY Central Java Region, to be precise at the VII National Road Implementation Center, are classified as high quality because the financial reports are compiled correctly according to with Government Accounting Standards (SAP) and applicable principles, namely General Accepted Accounting Principles (PABU). The accounting recording system has been prepared following Government Regulations with an Accrual-based recording system and has been running well, although there are still some obstacles due to differences of opinion and understanding in the process of preparing financial statements.

Keywords: Government Accounting Standards (SAP), Accrual Basis, Financial Accounting Systems,

Financial Statements, Mixed Methods, PLS