Pengaruh Kapasitas Sumber Daya Manusia, Sistem Akuntansi Keuangan Daerah, Komitmen Organisasi, Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Ende

This study aims to analyze the effect of Human Resource Capacity, Regional Financial Accounting System, Organizational Commitment and Accounting Information System on the Quality of Local Government Financial Reports in Ende Regency. The data in this study is included in the type of primary data, where the data is obtained from a questionnaire. This study uses a purposive sampling technique with criteria that have been determined by the researcher. The sample data obtained are 41 respondents. The technical analysis of the data in this study uses multiple linear regression analysis and is accompanied by a data quality test and classical assumption test to test the normality of the data and continue with hypothesis testing. This study shows that the data is normally distributed. The results of this study indicate that the capacity of human resources affects the quality of local government financial reports. Meanwhile, the Regional Financial Accounting System, Organizational Commitment and the Accounting Information System have no effect on the Quality of Local Government Financial Reports. Keyword: Human Resource Capacity, Regional Financial Accounting System, Organizational Commitment and Accounting Information System to the Quality of Local Government Financial Report