PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN AKUNTANSI AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

Abstract

This research aims to examine the influence of human resource competence and accounting implementation based on accrual to the quality of local financial statements. This research was conducted at the Regional government work Unit of Surabaya city government. The approach used in this research is quantitative. The samples in this research are 19 units of regional apparatus of 22 units of local apparatus existing in Surabaya city government with the number of respondents as many as 38 questionnaires. The respondents of this research are the head of department and head of finance department at the regional device work Unit. The data were collected by using questionnaires measured by likert scale. The analysis method used is multiple linear regression analysis. The results showed: human resources positively influenced the quality of local financial statements. This means that human resources are needed and improved so that the quality of financial reports produced can continue to increase. And than implementation of accrual basis accounting. This means that accrual-based accounting is more precise than cash-based accounting to accruals so that the resulting financial statements are more informative, reliable, relevant, and understandable.
Keywords: Quality of regional financial report, human resource competence, implementation of accrual based financial accounting.