Abstract:

The purpose of this study is to determine the quality of financial statements of Regional Governments in West Java which have been written by implementing SIPKD. The success of the recent SIPKD accounting information system should be supported by competence and organizational culture in each regional government. To achieve the goal, the researcher conducted surveys in all regencies/cities in as well as province of West Java in 2017. The data was analyzed using Structural Equation Modeling (SEM) by Smart PLS software. The results of the study confirm that the success of SIPKD implementation is affected by staff competence and organizational culture, whereas the quality of financial reports is affected by the success of SIPKD implementation, but is not determined by organizational culture and staff competence. The results of this study show that SIPKD brings a very good affect on the quality of regional governments financial statements.