PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMAHAMAN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN EFEKTIVITAS SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA (Studi Empiris pada Pemerintah Desa di Kabupaten Kebumen)
SARI, YASHINTA KUSUMA
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This study aims to determine the effect of Human Resources Competence, Accounting Understanding, Utilization of Information Technology, and Effectiveness of the Village Financial System (Siskeudes) on the Quality of Village Government Financial Reports. This test uses the Quality of Village Government Financial Statements as the dependent variable, as well as the variables of Human Resource Competence, Accounting Understanding, Utilization of Information Technology, and Effectiveness of the Village Financial System (Siskeudes) as an independent variable. The object of this research is villages in Kebumen Regency. The research sample was 39 villages with respondents from the village head, village secretary, village treasurer, Village Financial System operators (Siskeudes) and section shief or head of affairs . This study uses quantitative methods with primary data collection, using a questionnaire. Sampling by convenience sampling. Based on the process of distributing questionnaires obtained a sample of 151 respondents. Hypothesis testing in this study uses multiple linear regression using the SPSS v.15 software application. The results showed that human resource competence does not affect the quality of the financial statements of the village government. Accounting understanding, utilization of information technology and effectiveness of the village financial system (Siskeudes) have positive and significant impact on the quality of village government financial reports.