FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Gresik)

Abstract

This research is meant to test the influence of human resources competency, the utilization of information
technology, the implementation of government accounting standard, and the internal control system to the
financial statement quality of the local government. The research is the comparative causal research. The samples
are 15 local government work departments which is located in Gresik district. The sample collection technique
has been done by using purposive sampling and the respondents are 65 people. The data has been done by using
primary data which has been obtained by issuing questionaires which are directly distributed to the respondents
which include the head and staff of accounting / financial administration on the Local government work
department which is located in the Local Government of Gresik District. The result of this research shows that
the human resources has significant and positive influence to the financial statement quality of the local
government, the implementation of government accounting standard have significant and positive influence to
the financial statement quality of the local government and the internal control system has significant and
positive influence to the financial statement quality of the local government. Meanwhile, the utilization of
information technology does not have any significant influence to the financial statement quality of the local
government.
Keywords: Quality, the financial statement quality of local government, HR Competency, Information
Technology, SAP Implementation, Internal Control System.