COMPETENCY, WORKLOAD AND ACCOUNTING SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS
Keywords:
Competence, Workload, Agency Accounting System, Financial Report QualityAbstract
The purpose of this study is to prove whether the competence of financial managers, workloads of financial managers and agency accounting systems affect the quality of financial reports. Data collection techniques using questionnaires, testing methods with multiple regression analysis by conducting data quality tests, classical assumption tests and hypothesis testing to get the best research model. The variables in this study are Competence, Workload, and Agency Accounting System (SAI), as independent variables and Financial Report Quality as the dependent variable. The population in this study is a work unit within the scope of the Regional Office of the Ministry of Religion of Gorontalo Province with the research samples being financial managers at the Regional Office of the Ministry of Religion of Gorontalo Province, financial managers at MAN 1 Gorontalo City, financial managers at MAN 1 Gorontalo Regency, financial managers at MTsN 1 Regency Gorontalo, totaling 35 people. The results of this study conclude that 1. Financial management competence has a positive and significant effect on the quality of financial reports in the work unit within the Regional Office of the Ministry of Religion of Gorontalo Province. 2. The workload of financial managers has no significant effect on the quality of financial reports in the work unit within the Regional Office of the Ministry of Religion of the Province of Gorontalo. 3. The agency accounting system has a positive and significant effect on the quality of financial reports in the work unit within the Regional Office of the Ministry of Religion of the Province of Gorontalo. 4. Competence of financial managers, workload of financial managers and agency accounting systems have a simultaneous and significant effect on the quality of financial reports.
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