FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAHAN DAERAH

Abstract

This research aims to examine the influence of human resource capability, leadership support, and application of government accounting standards, teamwork, and utilization of information technology and work facilities on the quality of local government financial statements. This type of research belongs to comparative causal research. The sampling technique used in this research is purposive sampling with the number of respondents as many as 58 people. The data used in this research is primary data obtained from questionnaires distributed directly to the respondents covering the head and staff of accounting / financial administration at the Regional Device Work Unit located in Surabaya City Government. Analysis of data in this study by using multiple linear regression with the help of SPSS 20.0 for windows software to process the questionnaire data. The results showed that the ability of human resources, leadership support, the application of government accounting standards, the use of information technology and work facilities have a positive and significant influence on the quality of local government financial statements. Whereas teamwork has a significant influence but negative or not direct to the quality of government financial statements area.
Keywords: agency theory, local government financial reports, human resources capabilities, SAP implementation, information technology