摘要：The purpose of this paper is to study the effect of internal control system and human resource
competence on information quality of local government financial statement and financial accountability.
The method of collecting data is questionnaire which is distributed among 161 out of 303
population of employees of the Agency (Dinas) in the Government of South Sumatra Province,
Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The
result shows that internal control system and human resource competence positively influenced on
the information quality of local government financial statement. Internal control system and human
resource competence also influence positively on financial accountability both directly and indirectly
mediated by the information quality of local government financial statement. Moreover, the
information quality of local government financial statement directly and positively influence the
financial accountability. The results of this study can be beneficial for the government as input and
material considerations in determining policies specifically related to improve the quality of information
on government financial statements and financial accountability.
关键词：Internal control system;Human resource competence;Information quality of financial;statement;Financial accountability
