THE FACTORS AFFECTING LOCAL GOVERNMENT FINANCIAL STATEMENT QUALITY AT SKPD BANDUNG
Based on PP. 71 of 2010, central and local government reports must be reliable, relevant,
comparable and understandable. The quality of government financial reports is strongly
influenced by the competence of human resources and the regional financial accounting
system. The competence of human resources is measured by knowledge, skill and attitude.
The regional financial accounting system is measured by the implementation of SAP and
government financial statement procedures. Data collection was done by giving a questionnaire
to all SKPD located in Bandung City Government. Based on respondent questionnaires, all
data are tested for validity and reliability. If all data were valid and reliable, we continued to
the classical assumption test. Finally, we calculated F-tests, t-tests and multiple linear
regression. The test results show that the competence of human resources does not affect the
quality of financial statements. This is due to one indicator of knowledge that shows the lack
of human resources regarding knowledge. Regional Financial Accounting System does not
affect the financial statements can be seen from not well-implemented procedures in the
Regional Financial Accounting System.