PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN PERAN SARANA PRASARANA PENDUKUNG TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
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This research aims to analyze the effect of human resources competency, understanding of government accounting standard, internal control system and the role of supporting infrastructure on the quality of regency financial statements (empirical study at government institutions in gunung kidul regency DIY). There are 150 respondents in this resesearch. This research uses purposive sampling method. SPSS V15 is used to analyze hypotheses in this research. Based on the result of this research are human resources competency influence positively on quality of regency financial statements. Understanding of government accounting standard influence positively, but not significant. Internal control system and the role supporting infrastructure influence positively on quality of regency financial statements.