DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

This research aimed to find out the effect of human resource competence, internal control system, and government accounting standard on financial statement quality. The independent variables were human resource competence, internal control system, and government accounting standard. Moreover, the dependent variable was financial statement quality. The population was the head of the Finance section and the staff of the accounting section who worked in 34 OPD of East Java province. In line with that, there were 68 questionnaires had been distributed to and returned by the respondents. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The result hypothesis test showed that the internal control system as well as the government accounting standard had a significantly positive effect on financial statement quality. However, human resource competence did not affect financial statement quality.