PENGARUH SISTEM INFORMASI KEUANGAN DAN KOMPETENSI PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKRETARIAT DPRD PROVINSI SULAWESI SELATAN

Abstract

This study aims to: (1) determine the partial effect of the financial information system on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province, (2) determine the partial effect of employee competence on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province, and (3) determine the simultaneous effect of the financial information system and employee competence on the quality of financial reports at the Secretariat of the Regional House of Representatives of South Sulawesi Province. (1) The variables in this study are the quality of financial reports as the dependent variable (Y), and (2) financial information systems and employee competence as independent variables (X), measured using a Likert scale from 1 to 5. The population of this study consists of 41 civil servants and non-civil servants working in the program and finance departments, while the sample comprises 30 employees selected using purposive sampling techniques. Data collection was conducted using questionnaires. Data analysis was carried out using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) The financial information system has a positive and significant effect on the quality of financial reports at the Secretariat of the Regional People's Representative Council (DPRD) of South Sulawesi Province. This is evidenced by the t-test significance value of 0.005, which is less than 0.05 (Sig 0.005 < 0.05). (2) Employee competence has a positive and significant effect on the quality of financial reports at the Secretariat of the DPRD of South Sulawesi Province. This is shown by the t-test significance value of 0.031, which is less than 0.05 (Sig 0.031 < 0.05). (3) Simultaneously, the financial information system and employee competence have a positive and significant effect on the quality of financial reports, as seen from the F-test significance value of 0.002, which is less than 0.05 (0.002 < 0.05). Thus, all hypotheses proposed in this study are accepted.