PENGARUH PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD Kota Bandung)

Abstract

Abstract
Local government financial management should be based on good governance,
which is transparent and accountable financial management. The
phenomenon that occurred in the Local Government of Bandung City is the
financial management that is still less good compared to other local
governments in Indonesia which can be seen from the opinion of the Financial
Auditing Board Agency (BPK) With Fair Exception (WDP). Inadequate
implementation of the Government's Internal Control System (SPIP) is
reflected in many recurring findings from year to year, with no explanation
that the findings have been followed up by the local government. In addition,
the weak competence of human resources in applying the Government's
Internal Control System also contributed to the failure of the WTP opinion as
targeted by the central government. The method used in this research is
descriptive statistical method with primary data type through questionnaire.
The result of this research is the Implementation of Government Internal
Control System (SPIP) and Human Resource Competence (HR) have a
significant positive effect on the quality of local government financial
statements of Bandung.