Pengaruhpenerapan Standar Akuntansi Pemerintahan, Pengelolaan Keuangan Daerah, Sistem Pengendalian Intern, Dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Grobogan)

Abstract

The purpose of this study is to analyze the influence of the Application of Government Accounting Standards, Management of Regional Finance, Internal Control System, Accounting Staff Competence on the quality of local government financial statements. Population in this research is Civil Servant sampling technique using purposive sampling where there are 50 employees at 18 duty at Work Unit of Local Area in Grobogan Regency which used as research sample consisting of head of sub finance department, treasurer, and accounting staff. This research method using multiple linear regression analysis. The results of research data on the management of regional financial and accounting staff competence affect the quality of financial statements while the implementation of government accounting standards and internal control system does not affect the quality of local government financial statement