Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Satuan Kerja Perangkat Daerah Kota Surakarta)

This present study was intended to identify the impact of the implementation of government accountancy standard, internal control system, human resource competency, and accounting staff competency, on the financial statements quality in Surakarta government. The population in this study is a accounting staff at the Departments of the Regency Government Surakarta. The sample was determined using Sampling Purposive Method and the respondents totaled 72. The data used were the primary data. The data were collected through questionnaire. The data were analyzed using the multiple linear regression analysis assisted with the SPSS version 20.00 program. This study showed that the government accountancy standard and human resource competency has no effect the financial statements quality while the internal control system and accounting staff competency affect the financial statements quality