Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Badan Pengembangan Sumber Daya Manusia Provinsi Sulawesi Selatan

Abstract

This research was conducted with the aim to: (1) the influences of aplications of Government Accounting Standard to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; (2) the influences of Human Resource Competence to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; and (3) the influences of the use of Information Technology to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province.
 This research use a scientific approach. This rsearch use 37 employeees as respondents with their main duties and functionin carrying out their works.
 The research result showed that: (1) the application of Government Accounting Standard had influential but not significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; (2) the Human Resource Competence had influential and significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; and (3) the use of Information Technology had influential but not significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province.