PENGARUH PERAN BENDAHARA PENGELUARAN DAN PEJABAT PENATAUSAHAAN KEUANGAN-SKPD TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN SIGI

Abstract

The aim of this study is to seek and analyze both simultaneous and partial effect of the existence of the treasurer and the role of financial administration officials on the quality of financial reports of local government in the district of Sigi. The research applies verification approach and involves 72 responden. The tool of analysis used is mutiple linear regressions and hypothesis is tested with significance level α=0.05. Validity test with corrected item-total correlation technique uses the minimum requirement of r=0.3. Reliability test uses cronbach alpha coefficient α>0.6. The results show that the role of treasurer and financial administration officials silmutaneously has significant effect on the quality of financial reports of local government in the district of Sigi. This shown by the result of F-test with R-Square value of 0.582. In other words, 58.20% of dependent  variables are affected by both independent variables; the remaining is affected by variables that are not studied. The role of treasurer significantly affects the quality of financial reports of local government in Sigi District with t-value of 0.446; the role of financial administration officials significantly affects the quality of financial reports of local government in Sigi District with t-value of 0.521.