Quality of Financial Statements on Decision Usefulness Regional Financial Statements Using the Report Information System Regional Finance as Moderating Variable

Abstract

This study examines and analyzes the influence of the quality of local government financial reports on the decision usefulness of local government financial statements. The use of regional financial report information systems can moderate the influence of the quality of local government financial reports on the decision usefulness of local government financial statements. This research method data analysis using validation and reliability tests and multiple linear regression analysis to determine the effect of the independent variables supervisor support, training, clarity of purpose, and performance expectations on the dependent variable benefits of accrual-based regional financial accounting systems. Moderating variables are variables that affect (strengthen or weaken the relationship) the independent variable and the dependent variable and test the effect of the moderating variable using the interaction test, namely Moderated Regression Analysis (MRA).