PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI FAKTOR PEMODERASI

Abstract

The research aimed to find out the effect of understanding of government accounting standartd of quality of
financial statement of local government of surabaya, the effect of untilization of information technology of local
government of surabaya, the effect of human resources competence to moderated the effect between the
understanding of government accounting standard on the quality of financial statement of local government of
Surabaya, and the effect of human resources to moderated the effect between the utilization of information
technology on quality of financial statement of local government of Surabaya. The research was kind of
quantitative research with a survey approach. In line with, there were 92 respondents as sample. Additionally, the
data analysist technique used multiple linear regression. Based on the research, it showed the understanding of
government accounting standard and the utilization of information technology had positive effect on the quality
of financial statement of local government of Surabaya. The human resources competence be able to moderated the
relation between the utilization of information technology on the quality of financial statement of local government
of Surabaya. The result was accordance with all hypothesis had been formulated.
Keyword: PSAP, PTI, KLKPD, KSDM