PENGARUH KOMPETENSI SDM DAN IMPLEMENTASI AKUNTANSI AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

Abstract

This research is aimed to test the influence of the competence of human resources and the implementation accrual
based accounting to the quality of local financial statement at the District government of Madiun. The data is
the primary data. The sources of the data which has been used are the results of the filling in of questionnaires by
the respondents.The respondents in this research is the head of department, head office and chief financial officer
in the of SKPD of the district goverment Madiun. 39 questionnaires which have been distributed, only 30 have
returned and can be processed. The data analysis in this research has been done by using the SPSS application
assistance program (Statistical Product and Service Solution) version 20.0.The result of the research shows that
the competence of human resources does not give any positive influence to the quality of the local financial
reporting since its significance level is 0.237 > 0.05. Meanwhile the implementation of accrual based accounting
give positive influence to the quality of the local financial reporting with its significant level is 0.000.
Keywords: The Competence Human Resources, the Implementation of Accrual Based Accounting, the Quality
of Financial Reporting Area