The purpose of this study is to determine the effect of Human Resources Development on Financial Performance and Its Implication on Good Government Governance. Accounting is concerned in recording financial reporting to the management of the company as a business entity that is not the owner of the company so that the concept of business unity is the center of accountability and financial statements are central to the company's financial accountability to be good. In Government Accounting Standards (SAP) are standardized and confirmed the existence of Reporting Entities and Accounting Entities, as Reporting Entities is a government unit consisting of one or more accounting entities which according to statutory provisions must submit accountability reports in the form of financial and non-financial reports. Financial reporting is conveyed internally and tiered to higher units in the context of consolidating financial statements by financial reporting entities. Each government unit can be determined as an accounting entity if the unit in question manages the company's financial budget.
One of the factors that triggered a lack of environmental financial reporting was caused by the application of records that were dishonest, not yet transparent and accountable effectively by various environmental government agencies in Indonesia. This study aims to determine how the application of the environmental accrual basis in accounting records in the government environment and its effect on good governance. This study uses a method of verifying causality to determine the influence between variables. The population in this study were 44 district and city governments in the provinces of Papua and West Papua. Whereas the Observation Unit is DPPKAD in 44 Provinces/Cities/Districts in the regions of Papua and West Papua. The sampling technique uses a census so that all members of the population become the study sample. The results of this study show empirical evidence that the application of the accrual basis of environmental financial reporting affects good governance resulting from financial reporting of 44 district and city governments in the provinces of Papua and West Papua.
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