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The purpose of the study is to analyze how much influence the quality of human resources, utilization of information technology and organizational commitment to government accounting standards and its impact on the quality of financial statements at the Regional Government of Tangerang Regency. The sample of research is 50 employees at the Regional Government of Tangerang Regency who work in accounting/finance. The sampling technique uses convenience sampling. Data collection using questionnaire. The method used in this research is the method of verification. To determine the effect of human resource quality, the application of information technology and organizational commitment to the application of government accounting standards and the impact on the quality of financial statements. The test statistic used is designing the structural model, designing a measurement model, construct the path diagram, test the model fit. Suitability test structural models and hypotheses using software SmartPLS 3.0. The results showed that the variable quality of human resources and organizational commitment have a significant effect on the application of government accounting standards. While the utilization of information technology has no significant effect on the application of government accounting standards. And the application of government accounting standards have a significant effect on the quality of financial statements.

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KUALITAS LAPORAN KEUANGAN SEBAGAI DAMPAK DARI KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (Studi pada Pemerintah Daerah Kabupaten Tangerang)