THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE

Contemporary Journal on Business and Accounting Pub Date : 2022-05-01 DOI:10.58792/cjba.v2i1.19

Tenriwaru Tenriwaru, Ulya Aulia, N. Nurfadila

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Abstract

Purpose – This study aims to determine the effect of understanding the regional financial accounting system and the use of information technology systems on the quality of information on local government financial statements with user expertise as a moderating variable Design/methodology/approach – The method used in this research is the analytical method, namely Moderated Regression Analysis (MRA) Findings – The study found that: (1) understanding of the regional financial accounting system has a positive but insignificant effect on the quality of information on regional government financial statements, (2) utilization of information technology systems has a positive and significant effect on the quality of information on regional government financial statements, (3) the effect of understanding the regional financial accounting system on the quality of financial statement information has a positive but insignificant effect with user expertise as a moderation variable, (4) utilization of information technology systems on information quality of financial statements has a positive and significant effect with user expertise as a moderation variable. Originality – The sample in this study was 30 SKPD in Makassar City who were selected through purposive sampling.

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以使用者专业知识为调节变量的区域财务会计制度理解和信息技术系统利用对地方政府财务报表信息质量的影响

目的-本研究旨在确定理解区域财务会计制度和使用信息技术系统对地方政府财务报表信息质量的影响，并将用户专业知识作为调节变量设计/方法/方法-本研究中使用的方法是分析方法，即调节回归分析(MRA)结果-研究发现:(1)对区域财务会计制度的了解对区域政府财务报表信息质量具有正向但不显著的影响;(2)信息技术系统的利用对区域政府财务报表信息质量具有正向且显著的影响;(3)以使用者专业知识为调节变量时，了解区域财务会计制度对财务报表信息质量的影响具有正向但不显著的影响;(4)以使用者专业知识为调节变量时，信息技术系统的利用对财务报表信息质量的影响具有正向且显著的影响。原创性-本研究的样本为30名望加锡市的SKPD，他们是通过有目的的抽样选择的。

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Contemporary Journal on Business and Accounting

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