PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH MELALUI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (Kasus pada Satuan Kerja Perangkat Daerah Kota Yogyakarta)
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This research objective is to analyze the Influence of Human Resources Competency and the Informational Technology Use toward Quality of Regional Work Unit Financial Statement toward the Governmental Accounting Standard Implementation. The research subject is the head and staffs of accounting or financial administration sub unit in the Regional Work Unit (SKPD) of local Yogyakarta City. In this research, the research sample is 35 Regional Work Units selected using the purposive sampling metho. The analysis tool used is SmartPLS (Partial Least Square) 3.0. Based on the analysis results, it is shown that the human resources competency and the informational technology use do not have direct significance toward the quality of regional work unit financial statement. The governmental accounting standard implementation has a positive and significant influence toward the quality of regional work unit financial statement. The human resources competency the informational technology use have a positive and significant influence toward the governmental accounting standard implementation. There is an indirect influence of human resources competency and the informational technology use toward the quality of regional work unit financial statement through the governmental accounting standard implementation.