FAKTOR-FAKTOR YANG BERPENGARUH PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH OPD KABUPATEN SIDOARJO

Abstract

The research aimed to examine some factors which affected financial statement quality of local goverment, a case study of regional organizatiom of sidoarjo. While those factors were consist of 5 variables, namely human resourches competence(X1), information technology untilization (X2), government accounting standart understanding (X3), organization comitment (X4) and internal control system (X5). the researches was quantitative moreover, the data collection technique used purposive sampling with survey as the instrument. Futhermore, the data were primary which in the form questionnarries with distributors to the respondence at data taken by distributed teh questionairre to the respondents at regional organization of sidoarjo, additionaly, there were 87 respondents as sample. In addition, the data analysist technique used multiple linear regression with SPSS 23. the research result concluded human resource competence information technology utilization government accounting standart understanding, organization commitment and internal control system had positive effect on financial statement quality of local government. In brief, this result was in accordance with all hypothesis which had been formulated in this research
Keyword: KSDM, PSAP, KO, SPI, KLKPD