Pengaruh Kompetensi Sumberdaya Manusia, Penerapan Sistem Pengendalian Intern, Penerapan Standard Akuntansi Pemerintah, Pemanfaatan Teknologi Informasi Dan Peran Inspektorat Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada SKPD Dinas dan Badan Kabupaten Sukoharjo)

Abstract

The purpose of this research is to analyze the influence of Human Resource Competence, Internal Control System, Application of Government Accounting Stadar, Utilization of Technology and Role of Inspectorate on Quality of Local Government Financial Statement at Local Unit of Work Unit (SKPD) in Sukoharjo. This study uses primary data. Sampling method is done by purposive sampling. The sample in this research is 71 persons at head of accountant / treasurer and finance staff. Analyzer used is multiple linear regression. The results of this study indicate that the variables of Human Resource Competence, and Government Accounting Standard affect the Quality of Local Government Financial Report, and Internal Control System, Utilization of Information Technology, The Role of Inspectorate Not Affect the Quality of Local Government Financial Report. Keywords: Human Resource Competency, Internal Control System, Application of Government Accounting Stadar, Technology Utilization and Inspectorate Role, Quality of Financial Statement