Keywords: Human Resource Competency, Utilization of Information Technology, Management of Local Property, and Quality of Financial Statement.Keywords Analisis Du Pont System, Net Profit Margin, Total Assets TurnOver, Return On Investment/Return On Assets, Return On Equity dan Kinerja Keuangan Compensation, Employee Performance Debt To Equity Ratio (DER), stock price and dividend policy Em-ployee Perfomance. These mean that local property management partially mediates the influence of human resource competency on financial statement quality, but it does not mediate the influence of utilization of information technology on financial statement quality. In addition, local property management affects financial statement quality. Results of the research prove that human resource competency affects local property management and financial statement quality, while utilization of information technology only affects financial statement quality, but it has no effect on local property management. Data used were collected from questionnaires distribution and analyzed using Structural Equation Modeling (SEM).
Sampling method used is saturated sampling (census). This is a quantitative research with the population consists of all property administrators, operators of Local Management Information System (SIMDA)/financial report makers, and Financial Administration Officials (PPK). Abstract : The purpose of this study is to analyze the influence of human resource competency and utilization of information technology on the financial statement quality mediated by the local property management in the Government of Bondowoso Regency.
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