Pengaruh Kompetensi Sumber Daya Manusia,Penerapan Sistem Pengendalian Intern,Penerapan Standar Akuntansi Pemerintahan Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan KeuanganPemerintah Daerah(Persepsi Aparatur Pemerintah Daerah Pada SKPD Kabupaten Sukoharjo)

This research aims to analyzed the influence of human resources competences, the application of internal control systems, the application of government accounting standards and the utilization of technological information toward the quality of the financial statement of local government in SKPD of Sukoharjo Regency. This research use quantitative research with primary data that collecting questionnaire. The sample of this research was determined by purposive sampling technique and it was obtained 54 respondents. The data analyzed by using multiple linier regression with SPSS software 21.00 version. The result of this research showed that the competence of human resources, the application of accounting standards and the utilization of technological information gave influence on the quality of the local Government financial statement, while the application of the internal control systems did not give affect on the quality of the local Government financial’s statement. Keywords: competence of human resources, implementation of internal control system, application of government accounting standard, utilization of technological information and quality of financial report