PENGARUH KOMPETENSI PENGELOLAAN KEUANGAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN MINAHASA UTARA

Abstract

Human resource competency refers to the ability of human resources to carry out assigned tasks and responsibilities due to possessing adequate education, training, and experience. In this context, financial managers who are lacking competency will be unable to complete their work efficiently, effectively, and economically. Competency allows time savings in financial reporting as knowledgeable and skilled financial managers understand the necessary procedures, enabling timely completion and presentation of financial reports. The regional financial accounting system documents and processes regional financial data and related data, starting from encompassing data collection, recording, summarization, and reporting, ultimately presenting financial information to the public. This information also serves as a basis for decision-making in planning, implementation, and accountability reporting. The purpose of this study was to determine the influence of financial management competency and the regional financial accounting system on the quality of regional financial reporting in Local Government Agencies of North Minahasa Regency. This study employed a quantitative research method. Data collection utilized primary data gathered through questionnaires. The population consisted of all 150 finance staff members within the Local Government Agencies of North Minahasa Regency. A sample size of 110 was determined using stratified random sampling and calculated using Slovin's Formula. The results of this study indicated that partially, financial management competency did not influence the quality of financial reporting, while the regional financial accounting system significantly influenced the quality of regional financial reporting.