PENGARUH PROFESIONALISME DAN PENGETAHUAN APARAT INSPEKTORAT TENTANG PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Daerah Se Eks Karesidenan Besuki)

Abstract

Inspectorate officials have an important role in reviewing the local government’s financial statements and supervising the governmental process and ensuring that the financial accounting system runs well. The study was conducted to determine and examine the influence of professionalism and knowledge in financial management of inspectorate officials on the quality of local government’s financial statement. The data were collected by providing the questions in the form of questionnaires distributed to inspectorate officials of local government in ex- Besuki region who perform supervisory duties over a year. The obtained data were then processed with multiple regression. The results show that both independent variables, professionalism and knowledge in financial management of inspectorate officials are positively significant as influencing factors of the quality of local government’s financial statement in ex- Besuki region.