INFLUENCE THE IMPLEMENTATION OF REGIONAL FINANCIAL ACCOUNTING SYSTEM, UTILIZATION OF INFORMATION TECHNOLOGY AND THE QUALITY OF LOCAL GOVERNMENT APPARATUS ON THE QUALITY OF FINANCIAL REPORTING AND ITS IMPLICATIONS ON THE PERFORMANCE ACCOUNTABILITY OF THE REGIONAL WORK UNIT IN SABANGBy:FaizunStudent Number:1409200070124Supervisor:1.Dr. Muhammad Arfan, SE, M.Si, Ak, CA 2.Dr. Hasan Basri, M. ComABSTRACTThis study aims to examine the influence of the application of Regional Financial Accounting System (SAKD), utilization of information technology and quality of local government apparatus to the quality of financial reporting which implies on the performance accountability of SKPD in Sabang City. This research is a hypothesis testing with source data collected by questioner and analyzed by using path analysis. The population in this study is all SKPD in Kota Sabang (30 SKPD), with respondents amounting to 77 people. The result of the research shows that (1) the application of SAKD, the utilization of information technology and the quality of local government apparatus influence the financial reporting quality either jointly or partially, (2) SAKD application, utilization of information technology, quality of local government apparatus and financial reporting quality jointly and partially affect the performance accountability of SKPD in Sabang City, (3) The quality of financial reporting mediates the partially influence the implementation of regional financial accounting system, utilization of information technology and the quality of local government apparatus on the performance accountability of the regional work unit in Sabang City.Keywords: Performance accountability, regional financial accounting system, information technology, apparatus quality, reporting quality, PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI DAN KUALITAS APARATUR PEMERINTAH DAERAH TERHADAP KUALITAS PELAPORAN KEUANGAN SERTA IMPLIKASINYA PADA AKUNTABILITAS KINERJA SATUAN KERJA PERANGKAT DAERAH DI KOTA ...