PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DANA PROGRAM BANTUAN OPERASIONAL SEKOLAH (BOS)

(Studi Pada Bendahara BOS SMK Swasta Kota Tangerang)

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, sistem informasi akuntansi, dan sistem pengendalian internal terhadap kualitas laporan keuangan dana Bantuan Operasional Sekolah (BOS) pada SMK Swasta di Kota Tangerang. Metode penelitian yang digunakan adalah kuantitatif asosiatif dengan teknik pengumpulan data melalui kuesioner. Sampel yang digunakan sebanyak 90 responden yang merupakan pengelola dana BOS di SMK Swasta. Teknik analisis data yang digunakan meliputi uji validitas, reliabilitas, uji asumsi klasik, regresi linier berganda, uji t, uji F, dan koefisien determinasi dengan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa: (1) kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan BOS; (2) sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan BOS; (3) sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan BOS; serta (4) ketiga variabel independen secara simultan berpengaruh terhadap kualitas laporan keuangan BOS. Koefisien determinasi (R²) sebesar 60,1% menunjukkan bahwa ketiga variabel tersebut secara bersama-sama dapat menjelaskan kualitas laporan keuangan BOS.

This study aims to examine the influence of human resource competence, accounting information systems, and internal control systems on the quality of financial reports for the School Operational Assistance (BOS) fund at private vocational high schools (SMK) in Tangerang City. The research method used is associative quantitative, with data collected through the distribution of questionnaires. The sample consisted of 90 respondents who are BOS fund managers at private vocational high schools. The data analysis techniques used include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination, assisted by SPSS version 25 software. The results of the study show that: (1) human resource competence has a positive and significant effect on the quality of BOS financial reports; (2) accounting information systems have a positive and significant effect on the quality of BOS financial reports; (3) internal control systems have a positive and significant effect on the quality of BOS financial reports; and (4) the three independent variables simultaneously have a significant effect on the quality of BOS financial reports. The coefficient of determination (R²) value of 60.1% indicates that the three variables collectively explain the quality of BOS financial reports, while the remaining percentage is influenced by other factors outside this study.