Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Pemanfaatan Teknologi Informasi, dan Penerapan Sistem Akuntansi Pemerintah terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Karanganyar)

This research aim to analyze the effect of human resources competencies, application of local governmental accounting standard, technology of information, application of local government accounting systems on the quality of local government financial reports. This study conducts to all accounting and financial staff in local government working unit (SKPD in Kabupaten Karanganyar, Central Java, Indonesia). The sample use convenience sampling technique with 100 active accounting and financial staff in 11 SKPD become respondent. The data are analyzed using multiple linear regression. The results show that human resources competencies,application of financial accounting systems, utilization of information technology, application of local government accounting systems have effect on the quality of local government financial report