PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN: DYSFUNCTIONAL BEHAVIOR SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BANYUMAS)

Abstract

The objective of this research is to analyze the relationship of effectiveness of regional financial accounting system to the quality of financial accountability, with dysfunctional behavior as moderating variable This research represents the empirical test which used sensus sampling technics in data collection. Data were collected using a survey of 96 from officer in local govermment of Banyumas Center of Java, Indonesia. Data analysis uses moderated reggresion analysis. The result of the analysis shows: (1) there are positive influence between of effectiveness of regional financial accounting system to the quality of financial accountability, (2) there are positive influence between of effectiveness of regional financial accounting system to the quality of financial accountability mediated by dysfunctional behavior. Keywords:effectiveness of regional financial accounting system), the quality of information of financial report, dysfunctional behavior