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The Anticedents of Local Government Financial Report Quality

. This study aims to examine how human resource competencies, mastery of information technology, organizational commitment and the application of internal control affect the quality of financial reports of local governments. This research was conducted at the Regional Government in Sumatra, Banten, DKI Jakarta and West Java. Total observations of 199 local governments. The analysis technique used in this research is Structural Equation Model-SEM based on Linear Structural Relationship-LISREL. The results showed that with a significance level of 5% human resource competency, mastery of information technology, organizational commitment and the application of internal control have a significant and positive effect on the quality of financial statements.