Kualitas Pelaporan Keuangan Pemerintah Daerah Ditinjau Dari Sumber Daya Manusia, Pengendalian Intern, Pemanfaatan Teknologi Informasi dan Pemahaman Akuntansi (Studi Empiris Pada Pemerintah Kabupaten dan Kota Di Wilayah Eks Karesidenan Surakarta)

Abstract

The implementation of local autonomy in Indonesia increasingly strengthened the demand of local government accountability. One of local government responsibility is to publish local government financial statements. It will be useful, if the financial statements have qualitative characteristics as being ruled in PP No. 71/2010 about Governmental Accounting Standards in Indonesia. In several empirical findings, was known that very important, to prepare highly quality human resources, increase the information technology utilization optimally, use an appropriate internal control and increase the understanding of accountancy, in order to be reached the quality of local government financial reporting. This research purposes to test the effect of human resources, information technology utilization, internal control and understanding of accountancy to local government financial reporting. A survey was conducted to local government (Kabupaten or Kota) in Eks Karesidenan Surakarta Region. Collected data analized with multiple regression analysis. The results of this research show that human resources, information technology utilization, internal control and understanding of accountancy tend to have effect on local government financial reporting quality.