FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

This research aims to examine the influence of human resource competence, utilization of information technology, internal control system, implementation of government accounting standards, and supervision of regional finance to the quality of local government financial reporting information.The research method used in this research is quantitative. The research sample consisted of 21 units of work unit of local government in Sidoarjo regency. The datas in this research are the primary data obtained from the questionnaires distributed directly to the respondents who are the chief and staff of the accountin/ financial administration at the Regional Work Unit of Sidoarjo Regency. Sampling technique used is purposive sampling of 82 questionnaires distributed, obtained 77 respondents who can be included in data processing. Analysis of data in this research by using multiple linear regression with the help of SPSS 20 software to process questionnaire datas.The results showed that human resource competence, implementation of government accounting standards, and local financial supervision have an influence on the quality of local government financial reporting information. While the utilization of information technology and internal control system does not affect the quality of financial reporting information local government.
Keywords: quality of information, financial reporting, financial supervision, local government.