PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.