THE EFFECT OF EDUCATION AND ACCRUAL BASED GOVERNMENT ACCOUNTING STANDARDS (SAP) TRAINING ON THE PREPARATION OF FINANCIAL REPORTS IN MANADO CITY GOVERNMENT

Abstract

This study aims to analyze the effect of education and accrual-based Government Accounting Standards (SAP) training on the preparation of financial reports in the Manado City government.

The purpose of this study is to: (1) Know the magnitude of the effect of education and accrual-based SAP training simultaneously on the preparation of financial reports in Manado city government, (2) Know the magnitude of the influence of education and accrual-based SAP training partially on the preparation of financial reports in city government Manado.

The method used is the quantitative analysis. The study population was the Manado City Government OPD, which amounted to 54 OPDs. The samples in this study were accounting staff from each of the Manado City Government DPOs, amounting to 48 respondents. Data quality tests includes the validity test and reliability test. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. The data analysis method used is multiple regression analysis using the Education (X1) and Training (X2), as the independent variable and Quality of Financial Reports (Y) as the the dependent variable.

The results of this study indicate that Education has a positive and significant effect on the Financial Reports of the Manado City Government OPDs. This is indicated by a significance value of 0.000 <0.05. Accrual-based SAP Training has a positive and not significant effect on the Financial Reports of the Manado City Government OPDs. This is indicated by a significance value of 0.356> 0.05. Education and Accrual-based SAP Training simultaneously have a positive and significant effect on the Financial Reports of the Manado City Government OPDs. This is indicated by a significance value of 0.000 <0.05.

Keywords: Education, Accrual-based SAP Training, Preparation of Financial Reports