Factors That Influence the Financial Statements’ Quality of the Regional Government of South Tapanuli Regency

Abstract

his study aims to test, analyze and provide empirical evidence of the influence of human resource competencies, local government information systems, accountability, internal control systems, and organizational commitment affect the quality of the financial statements of the Regional Government of South Tapanuli Regency. Research respondents were the Head of Finance Subdivision, Treasurer of Receipt and Treasurer of Regional Apparatus Organization Expenditures as many 104 respondents. This study uses primary data. The data analysis used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the Smart PLS 3.0 software program. The results showed that human resources, local government information systems, accountability, internal control systems and organizational commitments had a positive effect on the quality of the financial statements of the Regional Government of South Tapanuli Regency. Keywords: Human Resources, Regional Government Information Systems, Accountability, Internal Control Systems, Organizational Commitments, Quality of Financial Statements..