PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI PEGAWAI ORGANISASI TERHADAPKUALITAS LAPORAN KEUANGAN (Study Empiris pada Organisasi Perangkat Daerah Kab. Pacitan)

ABSTRAK
The results showed (1) the statistical results of SPSS 25 found that the application of the Regional Financial Accounting System had an effect on the Quality of Financial Reports in Pacitan Regency with the equation that T table > T was 3.352 > 1.960 with a significance level of 0.001i, which means less than 0.05, I then use Ha1 to accept and Ho1 to be waste. (2) For the T test, the results obtained are Ti count of 4.471 and array of 1.960 = 0.000 which means Ha1 is accepted and Ho1 is rejected, because T count > T array with a significance level of 0.000 & lt; 0.05 which means that the organizational capacity of employees (X2) has a significant positive effect on the quality of sectoral financial reports (Y) in OPD Pacitan Regency. (3) Because the materiality > 0.05 (5%)i and the calculated iF value > F table is 56.838 > 3.04, it means that the application of the regional financial accounting regime (X1) and organizational employee functionalities (X2) also has a positive effect on the quality regional device. financial reporting (Y) in OPDi Pacitan Regency. Meanwhile, for R2 squared, a value of 0.493 or 49.3% is obtained, which means 49.3% of the dependent variable (Y)i can be explained by the independent variables (X1 and X2)i learning
Keywords: Implementation of Regional Financial Accounting System and Organizational Employee Commitment to the Quality of Financial Reports.