FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

This research is meant to find out the influence of human resources competency, the implementation of
government accounting standard, and the government internal control system to the quality of financial
statement of local government at Local Apparatus Work Unit (SKPD) in Surabaya. The data is the primary
data. The data has been collected by issuing the questionnaires to the respondents. The population is all
employees at 16 departments of Local Apparatus Work Unit (SKPD) Surabaya city and 62 employees at 16
departments of SKPD Surabaya city have been selected as samples. The samples have been selected by using
purposive sampling technique. The criterion is: all civil servants i.e. all accounting or financial staffs. The data
analysis has been done multiple linear regressions. The result of this research shows that the human resources
competency, the implementation of government accounting standard and the government internal control
system have positive influence to the quality of financial statement of local government.
Keywords: the quality of financial statement, human resources competency, the implementation of SAP, the
government internal control system.