FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

This research aimed to examine the effect of implementation of financial management principles, local financial accountancy system, and human resources competence on local-government financial statements at Surabaya regional or local government agency. While, the was quantitative with 25 as sample. Moreover, the sample collection technique used purposive sampling. This research instrument used survey; as the data used primary in the from of quetionnaires which were given to the respondent. While, the data analysis technique used multiple linear regression with SPSS. This research result concluded the implementation of financial management principles had positif effect on the quality of local-government financial statements. It meant, there should be an effective of financial management principles in order to have a qualified local-government financial statements. Moreover, the implementation of local financial accountancy system had positive effect on the quality of local-government financial statements. In order words, the better the government implemented procedures of local financial accountancy system did, the higher the quality of local-government financial statements was. In addition, the human research competence had positive effect on the quality of local-government financial statements. It meant, there should be a competent human resources in order to have a qualified local-government financial statements.
Keywords: local government financial management, local government agency, human resources competence, quality of local-government financial statements.