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The purpose of this research is to examine the effect of government accounting standard, the quality of human resource, the effectiveness of the internal control system and the regional financial accounting system, either simultaneously or partially on the quality of local government financial report of Government Work Unit (SKPK) Aceh Singkil District. The population of this research is the SKPK of Aceh Singkil which includes 46 offices in the Regency. Each SKPK consists of 3 (three) people who will be respondents, namely the head of the SKPK or Budget User (PA), the head of the accounting department or the Financial Administration Officer (PPK) and the accounting staff or PPK Assistant, so the total number of respondents are 138 people. The research employs primary data through the acquisition of questionnaires from respondents. While the research data collection technique was carried out by using documentation tool, the analytical method used is Multiple Linear Regression Analysis. The results showed that government accounting standard, the quality of human resource, the effectiveness of the internal control system and the regional financial accounting system have a significant influence on the quality of local government financial reports of the regency.
Mulyati et al. (Sat,) studied this question.
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