PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

Abstract

This study aims to determine moderating effect of local financial accounting system, determine human resource competencies, internal control systems, and information technology on the quality of local financial stetement. The population in this study are part of the accounting/financial administration department staff (SKPD) in Klaten Government, such as 24 Department with criteria have a minimum term of one year in the period of preparation of financial statement. This study used 152 people as respondents. The data were collected by using questionnairies. The analitycal method used in this research is descriptive quantitative analysis method. The data analysis was done by using multiple linear regression tests with testing t at a significance level of 5%. The result showed that, simultaneously at variable utilization of local financial accounting system, determine human resource competencies, internal control systems, and information technology has a significant effect to quality of local financial stetement as evidenced from the result simultaneous test (F Test). Partially showed the results of local financial accounting system, determine human resource competencies, internal control systems, and information technology has a significant effect to quality of local financial stetement as evidenced from the result partial test (t Test). 

Keywords: local financial accounting system, determine human resource competencies, internal control

systems, information technology and quality financial statement.