Pengaruh Pemahaman Akuntansi, Komitmen Karyawan dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Sijunjung)

Abstract

This study aims to test (1) The influence of undersanting of accounting on the quality of local financial statement (SKPD) (2) The influence  employee commitment on the quality  of local financial statements. (3) The influence of the role of internal audit of the quality of local goverment financial statement. This research is causative. The population is 32 SKPD in regency of sijunjung. The type of data is the primary data reseach. Data analysis  techniques is using multiple linear regression. The results of this study indicate: (1) The influence of understanding of accounting on have not significant possitive effect on the quality of local government financial statements. (2) The influence employee commitment on have not significant positive effect on the quality of local  government financial statement. (3) The influnce of the role of internal audit have significant possitive effect on the quality of local government financial statement. Suggestion for this study include: (1) For government to do review about the understanding of accounting, the employee commitment, the role of internal audit in make financial statement which are increasing the quality of local government. (2) Subsequent research  caan expand the variables of study by adding other variables.

Key word: quality of local government financial statement, employee commitment and the role of internal audit.