Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia Dan Good Governance Terhadap Kualitas Laporan Keuangan

Authors

  • Jeniffer Chatrin Laurensia Lay Fakultas Ekonomi dan Bisnis, Universitas Nusa Cendana
  • Anthon S.Y Kerihi Fakultas Ekonomi dan Bisnis, Universitas Nusa Cendana
  • Maria P.L Muga Fakultas Ekonomi dan Bisnis, Universitas Nusa Cendana

Keywords:

Government Accounting Standards, Human Resources Competence, Good Governance, Quality of Financial Reports

Abstract

This study aims to determine the effect of Government Accounting Standards, Human Resources Competence and Good Governance on the Quality of Financial Reports. Data was collected using a survey method by distributing questionnaires. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, classical assumption test, hypothesis test and multiple linear regression analysis using SPSS 26 application program. Financial, Human Resource Competence (X2) affects the quality of financial reports, Good Governance (X3) affects the quality of financial reports and the F test results (Simultaneous) show that Government Accounting Standards, Human Resources Competence and Good Governance together have an effect on the Quality of Financial Reports. The value of the coefficient of determination of 0.890 indicates that Government Accounting Standards, Human Resources Competence and Good Governance are able to influence the dependent variable of Financial Report Quality by 89%.

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Published

2022-04-11

How to Cite

Jeniffer Chatrin Laurensia Lay, Anthon S.Y Kerihi, & Maria P.L Muga. (2022). Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia Dan Good Governance Terhadap Kualitas Laporan Keuangan. Conference on Economic and Business Innovation (CEBI), 2(1), 1701–1714. Retrieved from https://jurnal.widyagama.ac.id/index.php/cebi/article/view/81

Issue

Vol. 2 No. 1 (2022)

Section

Articles Text