the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.

Abstract

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta  government.

The used data  for the research is primer data.  It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method od sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.

The result of regretion test shows that the local government financial accounting system understanding and the capacity od human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of  local government financial report information.