PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM PENGENDALIAN INTERNAL, KUALITAS SDM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Authors

  • Sarlota Faturey PSDKU di Kabupaten Kepulauan Aru, Universitas Pattimura
  • Nicolas Ahuluheluw PSDKU di Kabupaten Kepulauan Aru, Universitas Pattimura
  • Ferry Hendro Basuki Fakultas Ekonomi dan Bisnis, Universitas Pattimura

Keywords:

Quality of Financial Reports, Government Accounting Standards, Government Internal Control System, Quality of Human Resources

Abstract

This study aims to test empirically the effect of implementing government accounting standards, government internal control systems, and the quality of human resources on the quality of local government financial reports. The population in this study was the regional apparatus organization in the Regional Government of the Aru Islands Regency. The sample in this study was the Head and Staff of the financial subdivision of the Blood Device Organization in the Regional Government of Aru Islands Regency. The research method used is quantitative research methods. Data were obtained through questionnaires and measured using multiple linear regression analysis, which is processed through SPSS 23 software.The results of this study indicate that the application of government accounting standards and government internal control systems has a significant positive effect on the quality of local government financial reports while the quality of human resources has an effect. positive and insignificant towards the quality of local government financial reports.

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Published

2021-03-24

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Section

Articles