Pengaruh Pengetahuan Manajemen Keuangan dan Keterampilan Kerja terhadap Kualitas Laporan Keuangan di BAPPEDA kabupaten Nabire
DOI:
https://doi.org/10.8844/217f6471Keywords:
Pengetahuan Manajemen Keuangan, Keterampilan Kerja, Kualitas Laporan Keuangan, BAPPEDA, AkuntabilitasAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan manajemen keuangan dan keterampilan kerja terhadap kualitas laporan keuangan di BAPPEDA Kabupaten Nabire. Menggunakan pendekatan kuantitatif dengan metode regresi linear berganda, penelitian ini melibatkan 32 pegawai sebagai sampel. Hasil penelitian menunjukkan bahwa pengetahuan manajemen keuangan tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Hal ini disebabkan oleh kurangnya implementasi pengetahuan dalam praktik, serta perlunya penguatan sistem dan prosedur yang lebih efektif. Sebaliknya, keterampilan kerja memiliki pengaruh signifikan terhadap kualitas laporan keuangan, karena pegawai yang lebih terampil mampu meningkatkan transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Secara simultan, pengetahuan manajemen keuangan dan keterampilan kerja memiliki pengaruh signifikan terhadap kualitas laporan keuangan, yang menegaskan pentingnya kombinasi kedua variabel ini dalam meningkatkan standar pelaporan keuangan pemerintah daerah. Hasil penelitian ini memberikan rekomendasi bagi BAPPEDA untuk memperkuat pelatihan keterampilan kerja pegawai guna meningkatkan kualitas laporan keuangan.
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