Factors Affecting The Reporting of The Quality of Accounting Information Resentation (Objective Studies in SKPD of Makassar)

Abstract

This study aims to determine, assess and analyze how much influence the education, training, work experience and computer literacy staff of partially or simultaneously reporting on the quality of accounting information on SKPD Makassar. The object of this study consisted of two variables, namely the independent variable (X) and the dependent variable (Y). The independent variables in this study are: education (X1), training (X2), work experience (X3), and the computer control (X4). The dependent variable in this study is the quality of accounting information (Y). In connection with the research object, then that serves as the subjects of this study were SKPD Makassar. This study uses a sample of the type of research is explanatory case study to explain the relationship between the variables used in this study through research hypothesis tests that have been established, while the technique used is Cross Sectional. The data were analyzed using multiple linear regressions. Testing of the hypothesis in this study is done by Simultaneous Test (F-test) and partial test (t-test). The target population in this study were all SKPD Makassar City, amounting to 38. The unit of analysis is the study SKPD Makassar. Respondent was Head of Section Financial sector departments, with the consideration that the head of the finance sub-section relative to know the condition of his staff and directly supervise the work of reporting section. The results of the study, showed a positive and significant effect on the variable partial education, training, work experience and computer literacy on the quality of accounting information on SKPD Makassar. Either partially or simultaneously, this means that the competency of personnel, especially the staff reporting to contribute enough to produce the quality of accounting information.