Analisis Hubungan Kualitas Sumber Daya Manusia dan Kualitas Sistem Akuntansi Keuangan Daerah dengan Kualitas Laporan Keuangan Pemerintah Daerah

Abstract

The problem of Civil Servants often do not match the quality that should be needed. Accounting department sometimes stand by incompetent human resources that affect the quality of accounting system and the quality of local government financial reports. This study aims to investigate the influence of the quality of human resources, the quality of local financial accounting system, and the quality of local government financial reports. This research is an explanatory research by using SEM with AMOS. The sample used is SKPD and PPKD namely leadership and the staff in the accounting department of Jepara and Kudus with 94 samples of respondents. The results showed that the presence of the quality of human resources proved that affect the quality of the local government financial reports significance 0.000 and Critical Ratio 2.511. The quality of human resources is also evident effect on the application of financial accounting system with a critical ratio 5.710 and 0.000 significance. While the effect on the quality of the quality of accounting system to local government financial reports showed significances 0 000 with CR 2.464.