Factors of Regional Management Information System Implementation Influencing the Quality of Financial Statements with the Role of Financial Administration Officials in the SKPDS (Regional Personnel Work Units) as a Moderating Variable: A Study in Medan

Abstract

This research examines and analyses the factors of implementing regional management information systems that affect the quality of financial reports, with the role of regional work unit financial administration officials as a moderating variable in the Medan City Government. The sampling technique used in this study is the total sample method. The total sample of this research is 138 respondents. Researchers use SPSS software to manage research data. The results showed that the application of government accounting standards had a positive and significant effect on the quality of financial reports, the use of information technology had a positive and significant effect on the quality of financial reports, the government's internal control system had a positive and significant effect on the quality of financial reports. The role of regional work unit financial administration officials significantly moderates the effect of applying government accounting standards on the quality of financial reports; the role of regional work unit financial administration officials does not significantly moderate the effect of the use of information technology on the quality of financial reports, the role of regional work unit financial administration officials significantly moderates the influence of the government's internal control system on the quality of financial reports. Keywords: Quality of Financial Statements, Application of Accounting Standards Government, Utilization of Information Technology, Government Internal Control Systems, and the Role of Regional Work Unit Financial Administration Officers.