Pengaruh Kompetensi Pengelola Keuangan dan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan

This study aimed to determine the effect of financial management competence andlocal finance accounting system on the quality of financial report at SKPD of the province ofSoutheast Sulawesi.The study used primary data garthered using a questionnaire.Respondents of the study ware structural officials and apparatus which run accountingfunction or financial management in 41 SKPD in the province of Southeast Sulawesi.Variables of the study included competence in financial management and the accountingsystem of local finace, which were independent variables, and the quality of financial reportsas dependent variable.Data analysis used a method of multiple regression statistical analysis using the SPSSversion 22 software, which were explained using descriptive statistics and inferentialstatistics. Result of hypothesis testing showed that the competence of financial managementand the accounting system of local finance have positive and significant effect on the qualityof financial reports written by the provincial government of Southeast Sulawesi, eitherpartially or simultaneously. It means that the better the competence of financial managementand the accounting system of local finance, the better the quality of financial reports that areproduced

Pengaruh Pengawasan Dewan, Pemahaman Peraturan dan Undang – Undang terhadap Pengelolaan Keuangan Daerah dengan Good Government Governance sebagai Variabel Intervening

The Effect of Board Supervision of Rules and Laws Understanding on the Managementof Local Finance with Good Government Governance as an Intervening Variable (A Study ofSKPD in South Konawe Regency).”Supervised by Andi Basru Wawo, as Supervisor I, andHusin, as Supervisor II.This study aimed to analyze the effect of board supervision and understanding of rulesand laws on the management of local finance with good government governance as anintervening variable. The study was a causal research and the objects of the study were 31SKPD in South Konawe regency. Data were collected using a questionnaire. The data wereanalyzed using a technique of path analysis on the SPSS version 20.Result of partial analysis showed that board supervision had a positively significanteffect on good government governance, understanding of rules and laws had a positivelysignificant effect on good government governance,board supervision had a positivelysignificant effect on the management of local finance, understanding of rules and laws had apositively insignificant effect on the management of local finance, good governmentgovernance could act as an intervening variable in the relationship between boardsupervision, understanding of rules and laws, and the management of local finance