Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Tapanuli Selatan

Abstract

This study aims to examine, analyze and provide empirical evidence of the effect of human resource competence, local government information systems, accountability, internal control systems and organizational commitment on the quality of local government financial reports in South Tapanuli Regency. Research respondents are the Head of Sub-Division of Finance, Revenue Treasurer and Expenditure Treasurer of Regional Apparatus Organizations as many as 104 respondents. This study uses primary data. Analysis of the data used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS 3.0 software program. The results show that human resources, local government information systems, accountability, internal control systems and organizational commitment have a positive effect on the quality of the local government's financial reports in South Tapanuli Regency.