The Influence of Accounting Information Systems, Leadership Style and Human Resources Competency on The Quality of Local Government Financial Reports

The purpose of this study was to analyze the effect of accounting information systems, leadership styles, and human resource competencies on the quality of local government financial reports. The population in this study isSatuan Kerja Pengelola Keuangan Daerah (SKPKD) Surakarta Residency Region. Then, the sample in this study were employees who worked in the finance, budget, or treasury department at the Satuan Kerja Pengelola Keuangan Daerah(SKPKD) in the Surakarta Residency area, using convenience sampling, the sample obtained was 94 respondents. Researchers used a questionnaire as a data collection technique. For data analysis techniques, researchers used SPSS version 25 program assistance. The findings of this study show empirically that accounting information systems, leadership styles, and human resource competencies affect the quality of local government financial reports in the Surakarta Residency