SISTEM AKUNTANSI, TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

Abstract

The research aimed to examine empirically the effect of implementation of local financial accounting system,
untilizing of information technology, human resourche competence on quality of surabaya local government
financial statment. The research was quantitative. While, the population was surabaya local goverment unit.
Moreover, the data collection technique used purposive sampling. In line with, there were 21 local government
unit as sample. This sample was represented by 4 people consist of head of unit, the head of finance and also its
finance staff. Futhermore, the data analysist technique used multiple linear regression with SPSS. The research
result concluded the implementation of local financial accounting system and human resource competence
affected quality of surabaya local government financial statement. This occurated as good implementation of
local financial accounting system could increase the statement quality. Besides, surabaya local governemnt
financial statement. On the other hand, the untilizing of information technology didi not affect quality of
surabaya local government financial statement. This was due to there was effect whether the technology had well
implementation or not.
Keyword: PSAKD, PTI, KSDM, KLKD