PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Organisasi Perangkat Daerah Pemerintah daerah kabupaten Bantul)

The study aims to test empirically the effect of human resource competence, the role of government accounting standards, accounting information systems and government internal control systems on the quality of local government financial reports. The subjects in this study were employees of the regional government financial report managers in the Regional Apparatus Organization (OPD) in Bantul Regency. In this study, a sample of 98 respondents selected using purposive sampling method. The hypothesis testing tool in this study uses multiple regression analysis. Based on the analysis thathas been done, the results show that the competence of human resources and the internall control system has a significant positive effect on the quality of local government financial reports, while the role of government accounting standards and accounting information systems has no effect on the quality of local government financial reports.