FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

This research aims to empirically influence the application of government accounting standards, regional financial accounting system and human resource competence to the quality of local government financial statements in Sidoarjo regency. The approach used in this research is quantitative approach. The population in this research is Regional Device Work Unit of Sidoarjo District. The sampling technique used is purposive sampling technique. The data used are questionnaires or questionnaires. Each service is represented by 4 persons namely head of department and staff of accounting or finance department at SKPD of Sidoarjo District. The analysis method used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) application tool. The results showed that the application of government accounting standards, regional financial accounting system and human resource competence have a positive influence on the quality of local government financial statements.
Keywords: government accounting standard, regional financial accounting system, competence of human resources, quality of local government financial statements.