ABSTRAKPenelitian ini bertujuan menganalisis faktor-faktor determinan kualitas Laporan
Keuangan Kementerian Negara/Lembaga (LKKL) serta pengaruhnya terhadap
manfaat pelaporan keuangan. Metode penelitian yang digunakan yaitu mixed
method yang menggabungkan analisis kuantitatif dengan Structural Equation
Model dan analisis kualitatif dengan analisis tematik. Penelitian dilakukan pada
tahun 2015 dengan data sampel 108 responden dari Kementerian
Negara/Lembaga. Hasil penelitian menunjukkan bahwa faktor kapasitas SDM,
Komitmen Organisasi, Sistem Pengendalian Intern, Pemanfaatan Teknologi
Informasi berpengaruh signifikan positif terhadap kualitas LKKL. Pengaruh
rekonsiliasi data terhadap kualitas LKKL tidak terbukti. Sementara itu, kualitas
LKKL berpengaruh signifikan positif terhadap manfaat LKKL
ABSTRACTThis research is aimed to analyze factors that affect quality of financial statements
of government agencies and its effects on benefits of financial reporting. This
research uses mixed method that combines quantitative method and qualitative
method. For quantitative method, the research uses Structural Equation Model and
for qualitative method, the research uses thematic analysis. The research is
conducted in 2015 with 108 respondents sample data of goverment agencies.
Results of this research show that capacity of HR, organizational commitment,
internal control systems, information technology effecting significantly positive
on the quality of the financial statements of government agencies. Hypothesis of
data reconciliation influences quality of financial statements of government
agencies is not proven. Meanwhile, the quality of financial statements of
government agencies effecting positively on the benefits of financial reporting
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