PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH THE EFFECT OF HUMAN RESOURCES COMPETENCY, GOVERNMENT ACCOUNTING STANDARDS, GOOD GOVERNANCE, AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

Sriyono, Sriyono (2020) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH THE EFFECT OF HUMAN RESOURCES COMPETENCY, GOVERNMENT ACCOUNTING STANDARDS, GOOD GOVERNANCE, AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS. J-ISCAN: Journal Of Islamic Accounting Research, 2 (1). pp. 17-35. ISSN 2721-5474

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Official URL: https://doi.org/10.52490/j-iscan.v2i1.777

Abstract

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The r esult of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affec t the variable of Quality Of Local Government Financial.
Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Dr.MSi.Ak SRIYONO SRIYONO
Date Deposited:	11 May 2023 14:54
Last Modified:	11 May 2023 14:55
URI:	http://eprints.upnyk.ac.id/id/eprint/34011

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