<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengawasan keuangan, penerapan sistem akuntansi keuangan dan komitmen manajemen terhadap keterandalan pelaporan keuangan pemerintah daerah pada SKPD di Kabupaten Badung. Populasi yang digunakan adalah seluruh pegawai subbagian/staf yang melaksanakan fungsi akuntansi/tata usaha keuangan pada SKPD di Kabupaten Badung. Sampel ditentukan dengan teknik Purposive Sampling. Metode pengumpulan data dilakukan dengan menggunakan kuesioner, skala likert 1 sampai 5, dengan jumlah responden sebanyak 60. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan bantuan program SPSS versi 19.00. Hasil penelitian ini menunjukkan bahwa: (1) pengawasan keuangan secara parsial berpengaruh positif terhadap keterandalan pelaporan keuangan pemerintah daerah, (2) penerapan sistem akuntansi keuangan secara parsial berpengaruh positif terhadap keterandalan pelaporan keuangan pemerintah daerah, (3) komitmen manajemen secara parsial berpengaruh positif terhadap keterandalan pelaporan keuangan pemerintah daerah, (4) pengaruh pengawasan keuangan, penerapan sistem akuntansi keuangan dan komitmen manajemen secara simultan berpengaruh positif terhadap keterandalan pelaporan keuangan pemerintah daerah. Kata Kunci : Pengawasan, Sistem Akuntansi Keuangan, Komitmen Manajemen, Keterandalan, Pelaporan Keuangan, Pemerintah Daerah The aim of this study was to find out the effect of financial supervision, the implementation of financial accounting system, and management commitment on the reliability of financial report of local government . The population involved in the study were all staff offices working under the accounting functions at the local government SKPD around Badung regency. There were about 60 respondents selected as the samples determined based on purposive sampling technique. The data were obtained by using questionnaires designed based on Liker scales 1-5. The data were analyzed by using multiple linear regression supported by SPSS version 19.00 program. The results indicated that (1) the financial supervision had a positive effect partially on the reliability of financial report of the local government, (2) the implementation of financial accounting system had a positive effect partially on the reliability of financial report of the local government, and (3) management commitment had a positive effect partially on the reliability of financial report of the local government, and (4) financial supervision, the implementation of financial accounting system, and management commitment had simultaneous positive effect on the reliability of financial report of local government. keyword : supervision, financial accounting system, reliability, financial report, local government]]>
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