PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENERAPANSISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Indragiri Hulu)

Abstract

This study aims to test: The effect of the application of government accounting
standards, the application of regional financial accounting systems, competency of
human resources, and the application of government internal control systems to the
quality of financial statements. The population in this study is all apparatus in 27
Indragiri Hulu Regency OPD. In this study the sample used amounted to 81 respondents,
who were selected using the purposive sampling method. This study uses primary data by
distributing questionnaires. The analytical method used in this study is multiple linear
regression analysis. The analytical tool used in this study is Statistical Product and
Service Solution (SPSS) version 21. The results of this study indicate that: 1) the
application of government accounting standards affects the quality of financial
statements with a significant level of 0.003, 2) the application of regional financial
accounting systems affect the quality of financial statements with a significant level of
0.019, 3) competency of human resources affect the quality of financial statements with a
significant level of 0.033, and 4) the application of government internal control systems
affect the quality of financial statements with a significant level of 0.006.
Keywords: Application of Government Accounting Standards, Implementation of
Regional Financial Accounting Systems, Competence of Human Resources,
Application of the Government Internal Control Systems, Quality of
Financial Statements.