MAN JUDU

The Influence of Implementing Accounting Information Systems,

Internal Control Systems, and Human Resource Competence on the
Quality of Lumajang Regency Government Financial Reports

Neni Kurnia, Muhammad Miqdad, Nining Ika Wahyuni

(University of Jember)
[email protected] ; [email protected] ; [email protected]

Abstract: The aim of this study is to examine the effect of implementing accounting information
systems, internal control systems and human resource competencies on the Quality of Financial
Statements in the Lumajang Regency Government. The population in this study was 65 Regional
Device Work Units (SKPD) and the sample of this study was 195 respondents consisting of the
financial department, Kasubbag, & Accounting Officer at the Lumajang Regency Regional
Devices Work Unit (SKPD). The sampling method uses the purposive sampling method.
Hypothetical testing uses multiple linear regression analysis with the help of social package
science (SPSS) statistical software Version 26. Questionnaires distributed using the Ordinal Scale
measured through the Likert scale 1-5. Based on the results of the F test in this study it can be met
that a significant level of 0.000 < 0.05. That is, the application of accounting information systems,
internal control systems and human resource competencies simultaneously influences the quality
of financial statements. The significant value of the t test for the accounting information system
(X1) application variable is 0.002 < 0.05, for the internal control system variable (X2) is 0.004 <
0.05 , for human resource competency variable (X3) is 0.000 < 0.05. The significant value of the
three variables < 0.05 which means that the variable has a positive and significant effect on the
quality of financial statements so that the hypotheses H1, H2 and H3 are accepted. Based on test
results the hypothesis shows that if the application of an accounting information system , internal
control systems and human resource competencies owned by all SKPDs in Lumajang Regency are
good so the financial statements of the Lumajang Regency Government will also be of quality in
accordance with the characteristics mandated by the Regulations Government Number 71 of 2010
is relevant, reliable, comparable and understandable.

Keywords: Accounting Information System, Internal Control System, Human Resources

Competency Quality Financial Statements

1. INTRODUCTION
Regional governments are required to prepare and present financial reports as a form of
accountability for implementing the Regional Revenue and Expenditure Budget. These
regulations are contained in the Government Regulation of the Republic of Indonesia Number 8
of 2006 concerning Financial Reporting and Performance of Government Agencies. Financial
reports are also a form of transparency and accountability of local governments to other parties.
Financial reports are structured reports regarding the financial position and transactions carried
out by a reporting entity. Government financial reporting in Indonesia becomes
This is an interesting thing to study further, because many irregularities were found by the
Supreme Audit Agency in carrying out audits of government financial reports, both from the
aspect of the internal control system and compliance with legislation. Regional governments use
financial reports as a medium to be accountable for their financial performance to the public , the
financial report describes the activities that have been achieved in connection with the use of the
budget with measurable quantity and quality so that it can explain the performance and
responsibility for managing the financial budget during a certain period.
Government Regulation Number 71 of 2010 explains that those who use government financial
reports are: the public, people's representatives, supervisory institutions, audit institutions, those
who play a role or give in a certain stage of investment, loans and donations, investments, and the
government. Government Regulation Number 71 of 2010 states that the quality characteristics of
a government financial report are a normative prerequisite that is really needed so that
government financial reports can provide the desired quality, namely relevant, reliable,
comparable and understandable. Therefore, regional governments are responsible for presenting
and reporting quality Regional Government Financial Reports (LKPD).
One way to fulfill the characteristics of reliable financial reports is to assess regional
government financial reports (LKPD) every year by the Financial Audit Agency (BPK). The
audit report on the government's financial statements contains an opinion. Opinion is an auditor's
professional statement regarding the fairness of financial information presented in financial
reports based on criteria of conformity with government accounting standards, adequacy of
disclosure (adequate disclosures), compliance with laws and regulations, and the effectiveness
of the internal control system. There are 4 (four) types of opinions that can be given by
examiners, namely unqualified opinion, qualified opinion with exceptions, unfair opinion, and no
opinion (Law of the Republic of Indonesia Number 15 of 2004). Representative fairness is
explained through opinions by comparing the suitability criteria between financial reports and
accounting standards set by regional governments. Existing regulations are then applied in the
presentation of financial reports, all disclosures and compliance with statutory regulations, and
the efficiency of internal control can produce the desired and planned quality of financial reports
(Badera, 2017). Based on the BPK's examination of the Lumajang Regency LKPD for 2018 –
2022, Lumajang Regency received WTP opinions consecutively. Since the Lumajang Regency
government implemented a full accrual basis from 2015 to 2022. Even though Lumajang
Regency received a WTP opinion on its financial reports, the BPK still found several problems
that received full attention, such as: land assets that did not yet have certificates, some of which
were even controlled by other parties. , Updating taxpayer data is inadequate, the imposition of
late fines is not determined and the imposition of taxes is not in an orderly manner, giving rise to
a potential shortfall in BPHTB revenue in 2022 amounting to Rp. 285,712,390.00, Tax fines
receivable for FY 2022 have not been determined and the management of PBB P2 is not orderly
resulting in the loss potential income from tax fines receivables amounting to IDR
8,865,860,438.96, the Lumajang Regency Government has not yet established an Investment
Property Accounting policy so that the classification of types of assets that fall into the
investment property category on the balance sheet cannot be disclosed optimally in terms of
characteristics and recognition methodology. (LHP BPK RI on System
Internal Control and Compliance with Provisions of Legislative Regulations Number:
59.B/LHP/XVIII.SBY/05/2023).
Phenomena that occur in the Lumajang Regency SKPD include, among other things, the
SKPD is still not on time in submitting financial reports to the BPKD as PPKD due to a lack of
competence in SKPD accounting officers, a lack of understanding of the operation of the
Regional Financial Management Information System (SIPKD) used in regional financial
administration in Lumajang Regency. by treasurers and accounting officers and a lack of order in
regional financial management. In fulfilling the goals and objectives of regional apparatus, one of
the indicators in improving the quality of regional financial management is achieving a WTP
BPK opinion, a good Regional Financial Management Index and accuracy in submitting regional
government financial reports to the Republic of Indonesia BPK (LKJ BPKD Attachment to Form
E 81 of 2023) .
Many studies have been carried out on the quality of financial reports, including Aldy Pratama
Putra (2022), who found that the implementation of accounting information systems, internal
control systems, human resource competence has an effect on the quality of OPD financial reports
in Pekabbaru City. Diana Puspita, Fadli, Halimatusyadiah (2020) found that the Quality of Human
Resources, Utilization of Information Technology, Understanding of Government Accounting
Standards (SAP), Internal Control Systems had a positive effect on the Quality of Financial
Reports in Seluma Regency. Joni Fernandes, Rilla Yulita (2022) who concluded that human
resource competence and internal control have a significant and influential effect on the quality of
financial reports of Padang City Government Agencies. Based on the background of the problem
described above, the problem that will be studied can be formulated, namely, how does the
implementation of the Accounting Information System affect the quality of the Lumajang
Regency Government's financial reports? How does the Internal Control System affect the quality
of the Lumajang Regency Government's financial reports? , How does Human Resource
Competency influence the Quality of Lumajang Regency Government Financial Reports? The
aim of this research is to determine the effect of the implementation of the Accounting
Information System, internal control system and human resource competency on the quality of the
Lumajang Regency Government Financial Reports.

2. LITERATURE REVIEW

2.1. Literature Research

Financial statements
According to Government Regulation Number 71 of 2010, the definition of a financial report
is a structured report regarding the financial position and transactions carried out by a reporting
entity. According to the Financial Accounting Association (IAI) in the Statement of Government
Accounting Standards (PSAP) (2015:1), the elements of government financial reports consist of
budget implementation reports (Budgetary reports), financial reports, and CALK. The budget
implementation report consists of LRA and SAL Change Report. Financial Reports consist of
Balance Sheet, LO, LPE and LAK. Apart from that, it also includes a schedule and additional
information related to the report, for example, financial information on industrial and geographic
segments and disclosure of the effect of price changes.

Quality of Financial Reports

The quality of financial reports are normative measures that need to be realized in accounting
information so that it can fulfill its objectives (Government Accounting Standards, 2010: 245).
Government Regulation Number 71 of 2010 explains that the qualitative characteristics of
financial reports are normative measures that need to be realized in accounting information so that
it can fulfill its objectives. These four characteristics include: (1) relevant, (2) reliable, (3)
comparable, and (4) understandable.

Human Resources Competency

According to Spencer and Spencer (1993), quoted by Sutrisno (2009:221), competence is the
underlying characteristic of an individual which is linked to the results obtained in a job.
Competence is a characteristic that underlies a person and is related to the effectiveness of an
individual's performance in their work. Widodo (2001) in Kharis (2010) explains that human
resource competency is the ability of human resources to carry out the tasks and responsibilities
given to them with sufficient education, training and experience. Competent human resources will
be able to understand accounting logic well.

Accounting information system

The definition of an accounting information system according to Susanto (2004: 124) can be
defined as a collection of subsystems that are interconnected with each other and work together
harmoniously to process financial data into financial information needed by decision makers in
the decision making process. According to Krismiaji (2010:4) an accounting information system
is a system that processes data and transactions to produce information that is useful for planning,
controlling and operating a business.

Internal Control System

Government Regulation no. 60 of 2008 explains that the internal control system is an integral
process of actions and activities carried out continuously by management and all employees to
provide adequate confidence in the achievement of organizational goals through effective and
efficient activities, reliability of financial reporting, security of state assets and compliance with
legislation. Rai (2011:283) states that an internal control system is policies and procedures
designed to provide adequate confidence for management that the organization achieves its goals
and objectives.
The relationship between accounting information systems and the quality of financial reports
is also based on Government Regulation (PP) Number: 24 of 2005, the information presented in
financial reports has a general purpose to meet the information needs of all user groups. The need
for information about activities, government operations and the position of assets and liabilities
can be met better and more adequately if it is based on an accrual basis, namely based on
recognition of the emergence of rights and obligations, not based on cash flow alone. To prepare
and present Regional Government financial reports, an accounting system is needed that can
accommodate information needs in the context of preparing these financial reports (BPKP, 2014:
9). The Financial Accounting Standards Board (FASB) has realized that the internal control
system is involved in the financial reporting process and contributes actively to creating better
corporate governance practices.
effective (FASB, 2000). To get good quality financial reports, not only an accounting system is
needed, but the internal control system within the government itself must work well. The internal
control system can be used as an initial indicator in assessing the performance of an entity. The
internal control system will help guide the entity to run how it should. One of management's
general objectives in designing an effective internal control system is to ensure reliable financial
reporting (Arens, 2008:370).
 The relationship between human resource competence and the quality of regional financial
reports according to Wahyono (2004: 12) is in producing valuable information (reliability), here
involving two main elements, namely, the information produced and the resources to produce it.
Concerning financial report information, it must be prepared in such a way that the resulting
financial report has the information capacity to provide confidence that the information is correct
or valid. Then it concerns the ability of human resources who will run the system or produce the
information, who are required to have an adequate level of accounting expertise and or at least
have the desire to continue learning and honing their abilities in the field of accounting. Here the
ability of human resources themselves plays a very important role in producing valuable
information (reliability).

2.2. Previous Research

No Name/Year Title Research methods Research result

1 Aldy The Effect of 1. Qualitative System

Pratama Implementing Descriptive. implementation
Putra Information 2. Sample 98 accounting
(2022) Systems Respondent. information,
Accounting, 3. Internal population internal control
Internal Control this study was 43 system, human
Systems and OPD resource
Competence 4. The analysis competency
Resource technique used is influence the
Humans on quality testing quality of the report
Report Quality data, classical OPD finance in
OPD Finance in assumption testing, Pekanbaru City
Pekanbaru City perform
linear regression
analysis
double, do
Hypothesis test.
 2 Diana The Influence of 1. Qualitative method Quality of Human
Puspita, Quality of Human survey. Resources,
Fadli, Resources, Use of 2. Sample 87 Utilization of
Halimatusyadi Information Respondent. Information
ah (2020) Technology, 3. Internal population Technology,
Understanding of this study was 29 Understanding of
Government OPD Government
Accounting Standards 4. The analysis Accounting
and Internal Control technique used is model Standards (SAP),
Systems on Quality feasibility test (F test Systems
Seluma Regency results), coefficient test Internal Control
Financial Report determination (R2) has a positive
hypothesis testing. effect on Quality
Financial Reports
in Seluma Regency

3 Joni Human Resources 1. Qualitative. human resource

Fernandes, Competency and 2. Sample 163 competence and
Rilla Yulita Internal Control Respondent. internal control
(2022) System 3. Internal population influences and
Report Quality this research is significant to the
Regional Finance in 42 OPD quality of the
Padang City 4. The analysis report
Government technique used is Agency finances
Agencies quality testing City government
data, classical Field.
assumption testing,
perform
regression analysis
double linear,
carry out hypothesis
testing.

2.3. Thinking Framework

The framework of thinking in this research is related to matters that influence the value of
regional financial report information in the image below:

System Implementation
Accounting Information

Control System
 Internal Quality of Financial Reports

Human Resources
Competency
2.4.Hypothesis Development
Based on the theory used and the framework of thought, the hypothesis in this research is as
follows:
1) The Accounting Information System has a positive effect on the Quality of Regional
Government Financial Reports
2) The Internal Control System has a Positive Influence on the Quality of Regional Government
Financial Reports
3) Human Resource Competency Has a Positive Influence on the Quality of Regional
Government Financial Reports

3. RESEARCH METHODOLOGY

1.1. Research Plan

This research is quantitative descriptive research by conducting hypothesis testing. Quantitative
research is a research method that is based on the philosophy of positivism, and is used to
research selected populations or samples, data is collected using research instruments, data
analysis is statistical and aims to test predetermined assumptions or hypotheses (Sugiyono, 2015).
This research is intended to determine the influence of human resource competence, application
of accounting information systems, internal control systems on the quality of financial reports.

1.2. Population and Sample

Population is a generalization area that includes an object or subject with a certain number and
specifics determined by the researcher and then studied and conclusions drawn (Sugiyono, 2015).
The population in this research is the Regional Work Unit (SKPD) in Lumajang Regency. The
population in this research will be 65 Regional Work Units, namely:

Table 3.1. List of SKPD Names as Research Population

No SKPD name

1 LUMAJANG DISTRICT

2 LUMAJANG DISTRICT - CITRODIWANGSAN DISTRICT

3 LUMAJANG DISTRICT - DITOTRUNAN DISTRICT

4 LUMAJANG DISTRICT - JOGOTRUNAN DISTRICT

5 LUMAJANG DISTRICT - JOGOYUDAN DISTRICT

6 LUMAJANG DISTRICT - TOMPOKERSAN DISTRICT

7 LUMAJANG DISTRICT - ROGOTRUNAN DISTRICT

8 LUMAJANG DISTRICT - KEPUHARJO DISTRICT

9 SUKODONO DISTRICT

10 SENDURO DISTRICT

11 GUCIALIT DISTRICT

12 KLAKAH DISTRICT

13 KEDUNGJAJANG DISTRICT

14 PASIRIAN DISTRICT

15 TEMPEH DISTRICT

16 CANDIPURO DISTRICT
17 PRONOJIWO DISTRICT

18 TEMPURSARI DISTRICT

19 YOSOWILANGUN DISTRICT

20 JATIROTO DISTRICT

21 ROWOKANGKUNG DISTRICT

22 KUNIR DISTRICT

23 TEKUNG DISTRICT

24 PADANG DISTRICT

25 PASRUJAMBE DISTRICT

26 SUMBERSUKO DISTRICT

27 RANDUAGUNG DISTRICT

28 RANUYOSO DISTRICT

29 REGIONAL SECRETARIAT - PEOPLE'S WELFARE ADMINISTRATION SECTION

30 REGIONAL SECRETARIAT - LEGAL SECTION

31 REGIONAL SECRETARIAT - GOVERNMENT ADMINISTRATION SECTION

32 REGIONAL SECRETARIAT - ECONOMIC ADMINISTRATION SECTION

33 REGIONAL SECRETARIAT - GOODS/SERVICE PROCUREMENT SERVICES SECTION

34 REGIONAL SECRETARIAT - ORGANIZATION SECTION

35 REGIONAL SECRETARIAT - HOUSEHOLD AND LEADERSHIP PROTOCOL SECTION

36 REGIONAL SECRETARIAT - GENERAL SECTION

37 EDUCATION AND CULTURE OFFICE

38 CIVIL SERVICE POLICE UNIT

39 BODY OF NATIONAL & POLITICAL UNION

40 REGIONAL DISASTER MANAGEMENT AGENCY

41 SOCIAL SERVICES, WOMEN'S EMPOWERMENT AND CHILD PROTECTION

42 LABOR OFFICES

43 DEPARTMENT OF POPULATION AND CIVIL REGISTRATION

44 COMMUNITY AND VILLAGE EMPOWERMENT SERVICE

45 COMMUNICATIONS AND INFORMATICS OFFICE

46 ONE STOP INVESTMENT AND INTEGRATED SERVICES DEPARTMENT

47 ARCHIVES AND LIBRARY SERVICE

48 REGIONAL PLANNING AND DEVELOPMENT AGENCY

49 REGIONAL PERSONNEL AGENCY

50 DISTRICT INSPECTORATE

51 DPRD SECRETARIAT

52 DEPARTMENT OF COOPERATIVES, SMALL TO MEDIUM

ENTERPRISES, INDUSTRY AND TRADE

53 DEPARTMENT OF HOUSING AND RESIDENTIAL AREA

54 DEPARTMENT OF PUBLIC WORKS AND SPATIAL PLANNING

55 REGIONAL FINANCIAL MANAGEMENT AGENCY

56 REGIONAL TAX AND RETRIBUTION AGENCY

57 ENVIRONMENTAL SERVICES

58 DEPARTMENT OF TRANSPORTATION
59 YOUTH AND SPORTS OFFICE

60 FISHERIES DEPARTMENT

61 GOVERNMENT TOURISM OFFICE

62 OFFICE OF FOOD SECURITY AND AGRICULTURE

63 Dr. Hospital HARYOTO

64 PASIRIAN HOSPITAL
 65 OFFICE OF HEALTH, POPULATION CONTROL AND FAMILY PLANNING

The sample is part of the quantity and characteristics of the entire population (Sugiyono, 2015).
This research used a sample of 195 respondents consisting of the finance department, Head of
Subdivision, & Accounting Officers at the Lumajang Regency Regional Work Unit (SKPD). This
research used purposive sampling technique in taking samples. Purposive sampling is a technique
that can be used to determine research samples based on certain considerations with the aim of
making the research data obtained more representative (Sugiyono, 2015). The criteria for
determining the sample are:
1. Employees with civil servant and non-civil servant status.
2. Play a role in preparing financial reports for related agencies. 3. Employees who are directly
involved in accounting information systems, internal control systems, and human resource
competencies in Regional Work Units.

1.3. Data Types and Sources

The type and source of data used in this research is primary data. Primary data is data that comes
directly from research objects and respondents, both individuals and groups (Chandarin, 2018). In
this research, primary data was collected using an instrument in the form of a questionnaire. This
research questionnaire was distributed through a survey to the Regional Work Units (SKPD) in
Lumajang Regency where there are Regional Work Units (SKPD).

1.4. Operational Definition of Variables and Their Measurement Scales

Research variables are anything that is determined by the researcher with the intention of
studying it in order to obtain information related to something, from which conclusions can then
be drawn (Sugiyono, 2015). The variables contained in this research include: 1. Dependent
Variable
The dependent variable is a variable that is influenced or is a result of the existence of an
independent variable (Sugiyono, 2015). The dependent variable in this research is the quality of
local government financial reports (Y).
2. Independent Variables (Independent)
Independent variables are variables that influence or cause changes in the emergence of the
dependent variable (Sugiyono, 2015). The independent variables of this research are human
resource competency (X1), accounting information system (X2) and internal control system
(X3).
The operational definitions of variables and variable measurement scales can be described in the

following table: Table 3.2. Operational Definition of Variables and Measurement Scale

No Variable Understanding Indicator Scale

 1 Quality Regional financial Case scenario with the Ordin
Report management is all activities following indicators: al
Finance that include planning, 1. Relevant
budgeting, implementation, 2. Got it
administration, reporting, Rated/Compared 3.
accountability, and Reliable
monitoring Financial Reports 4. Can be understood
(Setyowati, Ishika, & Pratiwi (Setyowati, Ishika, &
2016). Pratiwi 2016)

2 Competence Source Competency 1. Knowledge Ordin

Human Human Power is 2. Skills al
Resources Source capabilities 3. Capabilities &
Human Resources for Experience
carry out assigned work (Setyowati, Ishika, &
and responsibilities Pratiwi 2016).
provided through competent
training, education and
experience (Setyowati, Ishika, &
Pratiwi 2016).

3 System Accounting Information 1. Grouping Ordin

Information System is a subsystem or part 2. Classification 3. al
Accountanc of an organization Recording (Setyowati,
y have an obligation to Ishika, & Pratiwi 2016).
providing financial information
to support management in
making decisions (Setyowati,
Ishika, & Pratiwi 2016).

4 System An internal control system is a 1. Effectiveness Ordin

Internal procedure that is policies and 2. Efficiency al
control procedures designed to provide 3. Economical
adequate confidence to (Tawaqal &
management that the Suparno, 2017).
organization achieves its goals
and objectives
target (Tawaqal
& Suparno, 2017).

1.5. Data Analysis Methods and Hypothesis Testing

1.5.1. Data Analysis Methods
This research is divided into four stages of analysis methods. First, data quality testing. Second,
testing classical assumptions. Third, testing the coefficient of determination (R²) Fourth, carry
out hypothesis testing. In this research, data analysis uses Regression Analysis
Multiple Linear, and in data processing the help of the SPSS program (Statistical Product and
Service Solutions) version 26.0. The form of the statistical model used is: Y = α + β1X1 + β2X2 +
β3X3+ ε
Where :
X1 = Human Resources Competency
X2 = Implementation of Accounting Information Systems
X3 = Internal Control System
Y = Quality of Financial Reports
α = Constanta
β(1,2,3) = Regression Coefficient
ε = Nuisance Variable

1.5.2. Data Quality Testing

Research conclusions in the form of answers or solutions to research problems are made based on
the results of data testing which includes selecting, collecting and analyzing data. Therefore,
conclusions depend on the quality of the data analyzed and the instruments used to collect
research data. The data quality tests are as follows:
1) Validity Test (Accuracy)
The validity of research data is determined by an accurate measurement process. A measurement
instrument is said to be valid if the instrument measures what it is supposed to measure, in other
words the instrument can measure the construct in accordance with what the researcher expects.
In this research, validity testing was measured using the correlation coefficient method(person
correlation). If the correlation between each indicator variable is significant, it is declared valid.
In significant at the 0.01 level (Ghozali, 2013)
2) Reliability
For the reliability test, which is indicated by the Cronbach Alpha value of each variable, results
obtained were > 0.6. This shows that the instrument used in this research is reliable.

1.5.3. Classical Assumption Testing

The regression model will produce a good unbiased estimator if it meets the classical
assumptions, namely free from autocorrelation, multicollinearity and heteroscedasticity and the
data distribution pattern must be normal. If the classical assumptions are not met then the
variables used will be inefficient. There are 3 classic assumption tests that must be considered,
namely:
1) Normality Test
This test aims to see whether the data used follows a normal distribution pattern or not. Because a
good model the data must follow a normal distribution pattern. The opinion of statisticians states
that if the sample size is equal to or more than 30, it is assumed that the data follows a normal
distribution pattern. However, in this study a normality test was still carried out. Normality testing
was carried out using a one-sample testkolmogorove smirnoveand normalP-Plot regression.
2) Multicollinearity
The main purpose of this test is to test whether the existing independent variables really have a
close relationship with the dependent variable. A regression model contains multicollinearity if
there is a perfect relationship between the independent variables. The consequence is that the
standard error of the estimate will tend to increase
with increasing independent variables. The significance level used to reject the null hypothesis
will be greater and the probability of accepting the wrong hypothesis will also be greater, so that
the regression model obtained is not valid for estimating the value of the independent variable.
Multicollinearity free regression model if (Santoso, 2014):
a. Has valueVariance Inflation Factor (VIP) is less than 10
b. Has numbersTolerance greater than 0.10
3) Heteroscedasticity
Heteroscedasticity is defined as the difference in variance for independent variables tested in
different settings. Testing was carried out using the Glajser test.

1.5.4. Testing the Coefficient of Determination (R²)

Coefficient of determination(R²) is a coefficient that shows how much the independent variable
can explain the dependent variable. The greater the value of the coefficient of determination, the
better the independent variable is at explaining the dependent variable, which means the
regression equation is good for estimating the value of the dependent variable. The decision
making in the heteroscedasticity test using the Glejser test is:
1) If the significance value (Sig) is > 0.05 then the conclusion is that there are no symptoms of
heteroscedasticity in the regression model
2) On the other hand, if the significance value (Sig) <0.05 then the conclusion is that there are
symptoms of heteroscedasticity in the regression model

1.5.5. Hypothesis test

Hypothesis testing is used to explain the direction of the relationship between the independent
variable and the dependent variable. The hypothesis in this research is influenced by the
significance value of the coefficient of the variable in question after testing. Hypothesis testing in
this research uses: 1) Simultaneous Test (F Statistical Test)
The F test is used to find out whether the independent variables together or simultaneously
influence the dependent variable. The significance level used in the F test is α = 5%, which means
the possibility of error can only be less than or equal to 5%. If it is more than 5% or 0.05 then the
variable is not suitable for use.
2) Partial Test (t Statistical Test)
The t statistical test basically shows how far the influence of a dependent variable is in explaining
the dependent variable. Testing was carried out usingsignificance level 0.05 ( α = 5 % ).
Acceptance or rejection of the hypothesis is carried out using the following criteria: a) If the
significant value is > 0.05 then the hypothesis is rejected (the regression coefficient is not
significant). This means that partially the independent variable does not have a significant
influence on the dependent variable.
b) If the significant value is <0.05 then the hypothesis is accepted (significant regression
coefficient). This means that partially the independent variable has a significant influence on the
dependent variable.

4. RESEARCH RESULTS AND DISCUSSION

Research result
1. Data Quality Testing
Validity test
Validity test is used to measure whether a questionnaire is valid or not. If the questions in the
questionnaire can reveal several elements that need to be measured, then the questionnaire is said
to be effective.

Table 4.1. Validity Test Results

Variable Item Mark Mark Mark Mark Informatio
r-count r-table Let's count say valid n

System X1.1 0,775 0,2104 0,000 <0,05 Valid

Implementation
Accounting X1.2 0,827 0,2104 0,000 <0,05 Valid
Information (X1)
X1.3 0,796 0,2104 0,000 <0,05 Valid

X1.4 0,780 0,2104 0,000 <0,05 Valid

X1.5 0,765 0,2104 0,000 <0,05 Valid

X1.6 0,833 0,2104 0,000 <0,05 Valid

X1.7 0,833 0,2104 0,000 <0,05 Valid

X1.8 0,835 0,2104 0,000 <0,05 Valid

X1.9 0,796 0,2104 0,000 <0,05 Valid

X1.10 0,762 0,2104 0,000 <0,05 Valid

Internal Control X2.1 0,767 0,2104 0,000 <0,05 Valid

System (X2)
X2.2 0,720 0,2104 0,000 <0,05 Valid

X2.3 0,710 0,2104 0,000 <0,05 Valid

X2.4 0,733 0,2104 0,000 <0,05 Valid

X2.5 0,779 0,2104 0,000 <0,05 Valid

X2.6 0,789 0,2104 0,000 <0,05 Valid

X2.7 0,736 0,2104 0,000 <0,05 Valid

X2.8 0,646 0,2104 0,000 <0,05 Valid

Human X3.1 0,742 0,2104 0,000 <0,05 Valid

Resources
Competency X3.2 0,793 0,2104 0,000 <0,05 Valid
(X3)
X3.3 0,730 0,2104 0,000 <0,05 Valid

X3.4 0,639 0,2104 0,000 <0,05 Valid

X3.5 0,790 0,2104 0,000 <0,05 Valid

 X3.6 0,642 0,2104 0,000 <0,05 Valid

X3.7 0,763 0,2104 0,000 <0,05 Valid

X3.8 0,645 0,2104 0,000 <0,05 Valid

Report Quality Y1 0,575 0,2104 0,000 <0,05 Valid

Finance (Y)
Y2 0,639 0,2104 0,000 <0,05 Valid

Y3 0,667 0,2104 0,000 <0,05 Valid

Y4 0,629 0,2104 0,000 <0,05 Valid

Y5 0,576 0,2104 0,000 <0,05 Valid

Y6 0,576 0,2104 0,000 <0,05 Valid

Y7 0,645 0,2104 0,000 <0,05 Valid

Y8 0,534 0,2104 0,000 <0,05 Valid

Y9 0,539 0,2104 0,000 <0,05 Valid

Y10 0,535 0,2104 0,000 <0,05 Valid

Y11 0,441 0,2104 0,000 <0,05 Valid

From the table above, we can see that the results of the calculations were carried out on 10
statement items used for variable X1 (Application of Accounting Information Systems), 8
statement items used for variable X2 (Internal Control System), 8 statement items used for
variable X3 (Human Resource Competence) and 11 statement items used for variable Y (Quality
of Financial Reports) so it can be concluded that
From the statement above it can be declared valid, because the calculated r is > the r table value,
the r table value is 0.2104 with the significance of the 4 variables being less than 0.05, namely sig
0.000.

Reliability Test
Table 4. 2. Reliability Test Results
Variable Cronbac Reliable N of Informatio
h's Standards Items n
Alpha

Implementation of Accounting Information 0,937 >0,60 10 Reliable

Systems (X1)

Internal Control System (X2) 0,877 >0,60 8 Reliable

Human Resources Competency (X3) 0,864 >0,60 8 Reliable

Quality of Financial Reports (Y) 0,765 >0,60 11 Reliable

Based on table 4.2 above, it shows that the items from the statement for each variable X1
(Application of Accounting Information Systems), X2 (Internal Control System), > 0.60. So the
data from the questionnaire used in this research is suitable for further testing.

2. Classical Assumption Testing

Normality Test

Table 4.3. Normality Test Results

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual

N 149

Normal Parametersa,b Mean 0,0000000

Std. Deviation 2,66171480

Most Extreme Differences Absolute 0,048

Positive 0,048

Negative -0,030

Test Statistic 0,048

Asymp. Sig. (2-tailed) .200c,d

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

d. This is a lower bound of the true significance.

Based on the table above, the normality test on the Kolmogorov-Smirnov column can be seen that
the value of Asymp.Sig. (2tailed) of 0.20 > 0.05. So it can be concluded that the residual data is
normally distributed. This normality test can also be seen in the graphic distribution of the data in
a normal probability plot. Data is said to be normal if there is a distribution of points around the
diagonal line and the distribution follows the direction of the diagonal line. So if there is a
distribution of points around the diagonal line and the distribution follows the direction of the
diagonal line, the regression model meets the normality assumption. The following is a normal
probability plot graph.
Multicollinearity Test

Table 4.4. Multicollinearity Test Results

Coefficientsa
ndardiz Standardiz t Say. Collinear VIF
ed ed ity
efficients Coefficient Statistics
Std. s
Error Tolerance
Beta

2,867 1,420 0,158

0,075 0,235 3,203 0,002 0,504 1,98

5

0,111 0,240 2,942 0,004 0,408 2,45

1

0,108 0,401 5,146 0,000 0,449 2,22

8

ModelB Description 1 (Constant) 4,071

Application of Information Systems 0.241 There is no multicollinearity
Accountancy
System 0.328 There is no multicollinearity
ControlInternal
Competence 0.556 There is no multicollinearity
ResourceMan
 a. Dependent Variable: Quality of Financial Reports

If the multicollinearity test can be concluded that there are no symptoms of multicollinearity
between the independent variables in this study, the tolerance value for each independent variable
is > 0.10 and the VIF value is < 10 where the tolerance value of X1 (Application of Accounting
Information Systems) is 0.504 which shows that this value is greater than 0.10, X2 (Internal
Control System) is 0.408 which indicates that this value is greater than 0.10, for the VIF tolerance
value X1 (Application of Accounting Information Systems) is 1.985 which shows that this value
is smaller than 10, X2
(Internal Control System) is 2.451 which shows that this value is smaller than 10,

Heteroscedasticity Test

Table 4.5. Heteroscedasticity Test Results

Coefficientsa
0,023 0,065 0,0
Model B

1 (Constant) 2,379
System Implementation
Information
Control System Accounting
InformationInternal 0,068
Human Resources Competency
Unst -0,116 No symptoms of heteroscedasticity
occur. No symptoms
Coe
occurheteroscedasticity There are no
symptoms of heteroscedasticity
a. Dependent Variable: Quality of Financial Reports

So from the table above it is known that the significance value of the three independent variables
is more than 0.05, where for variable X1 (Application of Accounting Information Systems) is
0.135, X2 (Internal Control System) is 0.086 and conclude that the data used in this research is
free from heteroscedasticity.

Multiple Linear Regression Analysis

Table 4.6. Multiple Linear Regression Test Results

Coefficientsa
andardiz S 0,075 0,235
ed
oefficients C 0,111 0,240
Model Std.
Error 0,108 0,401
t Sig.

B 2,867

1 (Constant) 4.071 1.420 0.158 Implementation of Accounting Information Systems 0.241 3.203
0.002Internal Control System 0.328 2.9420.004 Human Resources Competency 0.556 5.146 0.000
 a. Dependent Variable: Quality of Financial Reports

Based on the results of data processing with SPSS, the multiple linear regression equation
obtained is as follows:
Y= 4,071 + 0,241X1 + 0,328X2 + 0,556X3 + e

1. The constant value (α) is 4.071, indicating that without independent variables (understanding
of accounting, use of accounting information systems, implementation of government
accounting standards and internal control systems), the quality of regional financial reports
would be 4.071.
2. The regression coefficient for the Accounting Information System Application variable (X1) is
0.241, this shows that every time there is an increase in the Accounting Information System
Application variable by 1%, the quality of financial reports increases by 0.241.
3. The regression coefficient for the Internal Control System variable (X2) is 0.328, this shows
that every time there is an increase in the Internal Control System variable by 1%, the quality
of financial reports increases by 0.328.
4. The regression coefficient for the Human Resources Competency variable (X3) is 0.556, this
shows that every time there is an increase in the Human Resources Competency variable by
1%, the quality of financial reports increases by 0.556.

3. Testing the Coefficient of Determination (R²)

Table 4.7. Coefficient of Determination Test Results (R²)
Model Summaryb
R Square Adjusted
R
Square

0,606 0,597

Model R Std. Error of the Estimate

1 .778a 2,68911
a. Predictors: (Constant), Human Resource Competency, System Implementation
Accounting Information, Internal Control System

b. Dependent Variable: Quality of Financial Reports

Based on table 4.7 above, it is known that the R-Square value is 0.606, which means that 60.6%
of the variation in the quality of financial reports can be explained by variations in X1
(Application of Accounting Information Systems), X2 (Internal Control Systems) and X3 (Source
Competence Human Power) simultaneously. Meanwhile, the remaining 39.4% is influenced by
variables from outside the model.

4. Hypothesis Testing
Statistical test f
 Table 4.8. Statistical Test Results f
ANOVAa
Sum of
145 7,231
df
148

Model Squares Say.

b
1 Regression 1610,051 .000
Residual 1048,539
Total 2658,591
a. Dependent Variable: Quality of Financial Reports
b. Predictors: (Constant), Human Resource Competency, Implementation
Accounting Information Systems, Internal Control Systems

Based on the F test results in table 4.8 above, it can be seen that the significance level is 0.000 <
0.05. This means that X1 (Application of the Accounting Information System), X2 (Internal
Control System) and X3 (Human Resource Competency) simultaneously influence the quality of
financial reports.
Statistical test t 0,241 0,075 0,235

Table 4.9. Results of the t statistical test 0,328 0,111 0,240

0,556 0,108 0,401

Coefficientsa
UnstandardizedModel

Coefficie

4,071t Sig.

1 (Constant) 1,420 0,158

System Implementation
Accounting Information
Control System
Internal Based on the t test results in the table
Resource Competency above, it can be seen that:
Man 3,203 0,002 2,942 0,004 5,146 0,000
a. Dependent Variable: Quality of Financial Reports
1. The significant value for the Accounting Information System Implementation variable (X1) is
0.002 < 0.05. This means that the variable Application of Accounting Information Systems
(X1) has a positive effect on the quality of financial reports so that hypothesis H1 is accepted.
2. The significant value for the Internal Control System variable (X2) is 0.004 < 0.05. This means
that the Internal Control System variable (X2) has a positive and significant effect on the
quality of financial reports so that hypothesis H2 is accepted.
3. The significant value for the Human Resources Competency variable (X3) is 0.000 < 0.05. This
means that the Human Resource Competency variable (X3) has a positive and significant effect
on the quality of financial reports so that hypothesis H3 is accepted.

Discussion of Research Results

Discussion of Research Results on the Effect of Implementing an Accounting Information

System on the Quality of Lumajang Regency Government Financial Reports
The significant value for the Accounting Information System Implementation variable is
0.002 < 0.05. So it is concluded that the implementation of the Accounting Information System
has an effect on the quality of the Lumajang Regency Government's financial reports. In theory,
the results of this research are in line with research conducted by Aldi Pratama Putra, (2022)
which states that the implementation of an accounting information system has an effect on the
quality of financial reports. This shows that the use of the accounting information system owned
by Lumajang Regency, in this case SIPKD (Regional Financial Management Information System)
plays a very important role in preparing Regional Government Financial Reports that are
Relevant, comparable, understandable and reliable, especially for year-end financial reports.
which was submitted to BPK RI for an audit of the accountability for implementing the Lumajang
Regency APBD. Based on the results of the analysis carried out by the author, it reflects that the
accounting officers, treasurers and Heads of Subdivisions in each SKPD of the Lumajang
Regency Government already understand and use SIPKD (Regional Financial Management
Information System) well in preparing financial reports as indicated by
Achieved a WTP (Unqualified) opinion on the financial reports of the Lumajang Regency
regional government in 2022 by BPK RI.

Discussion of Research Results on the Effect of Internal Control Systems on the Quality of
Lumajang Regency Government Financial Reports
The significant value for the Internal Control System variable is 0.004 < 0.05. So it can be
concluded that the Internal Control System has a significant effect on the quality of regional
financial reports. In theory, the results of this research are in line with research by Diana Puspita
et al (2020) which states that the internal control system influences the quality of financial reports.
This shows that the efficiency of leadership in examining accounting records in each SKPD,
effectiveness in analyzing risks completely and comprehensively regarding the possibility of
violations of an accounting system in each SKPD and adequate supervision in accounting practice
activities in each SKPD really need to be emphasized by all SKPD heads in Lumajang Regency
Government agencies in order to maintain the quality of the Lumajang Regency Government's
financial reports in accordance with Government Regulation No. 71 of 2010 which are relevant
and reliable.

Discussion of Research Results on the Effect of Human Resource Competency on the

Quality of Lumajang Regency Government Financial Reports
The significant value for the Human Resources Competency variable is 0.000 < 0.05. So it
can be concluded that Human Resource Competency has a significant positive effect on the
quality of regional financial reports. In theory, this research is in line with research by Joni
Fernandes et al, (2022) which states that human resource competency influences the quality of
financial reports. The Lumajang Regency Regional Government must be selective in the
employee recruitment process, provide regular training and development for employees, and give
awards to ASN who have good competencies so that the competency of human resources in the
Lumajang Regency regional government will increase. The Regional Financial Management
Agency (BPKD) is one of the agencies in Lumajang Regency which has the task and function of
fostering accounting, reporting and accountability for the Lumajang Regency government. SKPD
in Lumajang Regency by bringing in expert sources from IAI (Indonesian Accountants
Association) and from BPK RI (Financial Audit Agency of the Republic of Indonesia).

Discussion of Research Results on the Effect of Implementing Accounting Information

Systems, Internal Control Systems and Human Resource Competence on the Quality of
Lumajang Regency Government Financial Reports
Based on the F test results in table 4.8 above, it can be seen that the significance level is
0.000 < 0.05. The conclusion is that X1 (Application of Accounting Information Systems), X2
(Internal Control System) and X3 (Human Resource Competency) simultaneously influence the
quality of financial reports.
5. CONCLUSIONS AND RECOMMENDATIONS

Conclusion
Based on the test results and discussion described previously, it can be concluded that the
simultaneous implementation of the accounting information system, internal control system and
human resource competency influences the quality of the Lumajang Regency Government's
financial reports so that the three hypotheses proposed by the author can be accepted.
Based on the results of hypothesis testing, it shows that if the implementation of the
accounting information system, internal control system and human resource competency
possessed by all SKPD in Lumajang Regency is good then the financial reports of the Lumajang
Regency Government will also have quality in accordance with the characteristics mandated in
Government Regulation Number 71 2010, namely relevant, reliable, comparable and
understandable.

Suggestion
1. Employees in Lumajang Regency Government agencies are expected to continue to maintain
and improve their understanding of accounting related to the preparation of financial reports in
accordance with Government Accounting Standards (SAP)
2. BPKD, which has the task and function of fostering accounting, reporting and accountability
for the Lumajang Regency government, is expected to continue to improve guidance and
 teaching to employees in charge of regional financial management, especially for accounting
officers and property managers who are closely related to preparing regional government
financial reports.
3. For future researchers, it is recommended to further expand the scope of the objects to be
studied and to re-test this research model by adding other variables that influence the quality of
financial reports.

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