ABSTRAK
ABSTRACT
The objective of the study was to find out 1) the influence of intern control,
the use of information technology, and competence of human resources, partially
and simultaneously, on the quality of financial statement, regional financial
control was able to become moderating variable for the correlation of intern
control, the use of information technology, and the competence of human
resources with the quality of financial statement. The research used quantitative
method. It was conducted at Aceh Tamiang District Admistration for the period of
2014 in April, 2015. The data were gathered by distributing questionnaires to 130
respondents in the Accounting/Finance departement from 46 SKPK in Aceh
Tamiang District Administration, using purposive sampling technique. The data
were analyzed by using reliability and validity tests, classic assumption test,
multiple linear regression tests, and residual test with an SPSS software program.
The results of the research showed that 1) intern control, the use of information
technology, and competence of human resources, partially and simultaneously,
had positive and significant influence the quality of financial statement, and 2)
regional financial control was able to become moderating variable for the
correlation of inten control, the use of information technology, and competence of
human resources with the quality of financial statement in Aceh Tamiang District
Administration.