Tujuan penelitian ini adalah untuk mengetahui bagaimana gambaran kompetensi SDM dan penerapan SAP berbasis akrual serta kualitas informasi akuntansi, dan mendapatkan bukti empiris mengenai pengaruh kompetensi SDM terhadap kualitas informasi akuntansi melalui penerapan SAP berbasis akrual. Untuk mencapai tujuan tersebut, penelitian ini menggunakan data primer dari 26 SKPD yang respondennya terdiri dari kepala bagian keuangan/akuntansi dari SKPD. Kompetensi SDM digunakan sebagai variabel independen, sedangkan penerapan SAP berbasis akrual sebagai variabel intervening dan kualitas informasi akuntansi sebagai variabel independen. Pengujian data yang dilakukan menggunakan bantuan program SPSS 20 dengan menggunakan uji Path Analysis. Hasil pengujian model pengukuran dengan bantuan SPSS 20 menunjukkan bahwa kompetensi SDM berpengaruh positif terhadap penerapan SAP berbasis akrual. Kompetensi SDM berpengaruh positif terhadap kualitas informasi akuntansi. Penerapan SAP berbasis akrual berpengaruh positif terhadap kualitas informasi akuntansi. Serta Kompetensi SDM berpengaruh positif terhadap kualitas informasi akuntansi melalui penerapan SAP berbasis akrual. ;---The objects of this research are to investigate about human resources competence, application of government accounting standards based accrual, and quality of accounting information, to obtain empirical evidence related to the influence of human resources competence to quality of accounting information through the application of SAP based accrual. To achieve these objects, this research uses primary data. The data were collected by distributing questionnaires to 26 SKPD that have respondents consisted of head accounting. This research considered the human resources competence as independent variable, whereas application of government accounting standards based accrual variable intervening and quality of accounting information as dependent variable. The data are analyzed using Program SPSS 20.0 for windows with Path Analysis. The test of Path Analysis with SPSS 20.0 show that human resources competence had positive influence toward application of government accounting standards based accrual. Human resources competence had positive influence toward quality of accounting information. Application of government accounting standards based accrual had positive influence toward quality of accounting information. Human resources competence had positive influence toward quality of accounting information through application of government accounting standards based accrual.
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