PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PENDIDIKAN DAN PELATIHAN, SERTA LATAR BELAKANG PENDIDIKAN DALAM PENYUSUNAN LAPORAN KEUANGAN DAERAH PADA PEMERINTAH KOTA MEDAN

Abstract

The purpose of this research is to get the effect of understanding of SAP, education and training, and the background of education to the preparation of financial statements. This research uses associative causal research design. The method that used in this research is purposive sampling and the type of data is used is primary data. The data is taken by using survey and is analized by using SPSS. Testing assumptions of classical used is normality test, multicollinearity test, and heterokedastisitas test. The research model uses analysis of multiple linear regression equation. Hypothesis testing is done by using simultaneous significance test, partial significance test and determinant coefficient. The result of this research showed the significance value < 0,05 and t- count > t-table and it can be concluded that the variables of understanding of SAP, education and training and the background of the education are partially positive and significant to all variables of understanding of SAP, education and training, and the background of education have positive and significant effect to the variable of the preparation of regional financial statements. Based on F-test, significant value< 0,05 and F-count > F-table and it can be concluded that the variables of understanding of SAP, education and training, and the background of education have positive and significant effect to the variable of the preparation of regional financial statements. The coefficient of determination (R2) 0,593, it showed that the variable of understanding of SAP, education and training, and the background of education are only able to explain the variable of the preparation of financial statements 59,3% and the others are explained by the other variables that are not included in the research model.