PENGARUH PEMAHAMAN STANDAR AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERNAL PEMERINTAH, TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH(STUDI EMPIRIS PADA OPD DI KOTA PANGKALPINANG)

This research aimed to measure and analiyze the effect of understanding accrual-based accounting standards, government internal control systems, information technology, and human resource competencies on the quality of local government financial reports on OPD in Pangkalpinang City. This research is a quantitative study using primary data by distributing questionnaries. Population of 18 offices in Pangkalpinang. Respondents consisted of the head of the sub divission of finance, treasurers, and other financial staff totaling 68 respondents. The result showed that the variable understanding of accrual-based accounting standards has a positive and significant effect with a value of 0,017. The government internal control system variable show a negative effect of 0,200. Information technology variable have a positive and significant effect of 0,004. The human resource competency variable has a positive and significant effect with a value of 0,032.