PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of this research: (1) the effect of understanding governmental accounting standards on the quality of local government financial statement of kuantan singingi regency; (2) the effect of utization of local financial information system on the quality of local government financial statement of kuantan singingi regency; (3) the effect of human resource capacity on the quality of local government financial statement of kuantan singingi regency. This research is descriptive by using quantitative data analisys whit causal research design. The data used in this study is the primary data in the form of questionnaires distributed troughout the organization of regional devides kuantan singingi regency. The numbers of population this research was 161 people and the sample size was 78 people. In this research using 3 independent variables namely understanding governmental accounting standards (x₁), utilization of local financial information system (x₂), human resource capacity (x₃), and quality of financial statement (y) as it dependent variable. The result of this study indicate that the understanding governmental accounting standards has positive and significant impact on the quality of local government financial statement of kuantan singingi regency of 18,4%. utization of local financial information system has a positive and significant impact on the quality of local government financial statement of kuantan singingi regency of 49,5%. And so also whit human resource capacity influential positive and significant to quality of local government financial statement of regency of kuantan singingi equal to 29,9%.