User Competency and Its Effect of Accounting Information System Implementation

Abstract

The application of good governance is an obligation in preparing Local Government Financial Reports. From the results of the audit opinion from the Supreme Audit Agency, there are several findings that explain that not all local governments can prepare financial statements in accordance with the Government Accounting Standards specified. The purpose of this study is to examine the effect of Apparatus Competence (skills and knowledge) on the quality of accounting information systems. This research was conducted at the Regional Government in the city of Banjar Patroman, West Java Province, Indonesia. Data are primary data collected through questionnaires. Data is processed using Partial Least Square. The results of this study indicate that Apparatus Competencies (skills and knowledge) influence the accounting information system. The results of data processing for apparatus skills show that the path coefficient value is 0.063, which explains that for each standard deviation of one point in the skill score will result in an increase in the accounting information system score for the standard deviation of 0.063 points. This means that improving skills will contribute positively to the quality of accounting information systems. The path coefficient for employee knowledge is 0.381, which explains that for every one standard deviation point in the knowledge score will result in an increase in the accounting information system score for the standard deviation of 0.381 points. This means that increasing knowledge will contribute positively to the quality of accounting information systems