PENGARUH KUALITAS DATA INPUT, TINGKAT PEMAHAMAN DAN TINGKAT PENGAWASAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada SKPD di Kabupaten Tolitoli)

Abstract

The objective of this research is to desribe, determine, and analyze simultaneous and partial influences of input data quality, the level of understanding, and the level of control on the quality of financial statements of governmental working units in Tolitoli Regency. It involves 112 respondents consisting of the head of governmental working units, commitment making officials, and treasurers. Technique of analysis is multiple linear regressions and hypothesis test is using significant α= 0,05 with SPSS version 16.0. The result show that input data quality aand the level of understanding, and the level of control simultaneously have significant influence on the quality of financial statements. Input data quality has significant influence on the quality of financial statements, the level of understanding has insignificant influence on the quality of financial statements, and the level of control has significant influence on the quality of financial statements in governmental working units of Tolitoli Regency.