Pengaruh Sumber Daya Manusia, Penerapan Prinsip Pengelolaan Keuangan Daerah, Implementasi Standar Akuntansi Pemerintah Dan Pemahaman Basis Akrual Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada BKD Kabupaten Boyolali)

This study aims to determine the influence of human resources, the implementation of local financial management principles, the implementation of government accounting standards, and understanding the accrual basis of the quality of local government financial statements. The approach used in this study is the quantitative approach. The data in this study is the primary data obtained from respondents and distributed directly. The population of this study is all employees of the Regional Finance Board (BKD) Boyolali District. The technique of determining the sample using purposive sampling technique with the number of respondents as many as 38 people. The data analysis technique used multiple linear regression analysis using SPSS version 20 program. The result of research shows human resources, the implementation of regional finance management principle, the implementation of government accounting standard, and the understanding of the accrual basis does not affect the quality of local government financial report