Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda

Abstract

The research aims to determine the impact of Government Accounting Standard and Human Resource Competence on the Financial Statement Quality in Regional Government of Gorontalo Regency. Method applied in this research is quantitative descriptive. The data collected are primary data obtained from questionnaire distributed to employees in Financial Agency of Gorontalo Regency. The research findings are 1) the Government Accounting Standard owns a positive and insignificant impact on the financial statement quality, 2) the Human Resource Competence owns a positive and insignificant impact on the financial statement quality, and 3) the Government Accounting Standard and Human Resource Competence, simultaneously, own an insignificant impact on the financial statement quality.

The effect of use of information technology, human resource competency and internal control systems on the quality of regional financial reports (Study on Bangkalan Regency Regional Apparatur Organizations)

“…Stewardship theory is a situation where a manager is not concerned with personal interests but is more concerned with principals. This theory indicates that there is a relationship between government organizations and the goal to be achieved, namely the welfare of society (Eman et al, 2022). Ridzal et al (2022) defines the quality of financial reports as financial reports providing an accurate picture of a company's financial position and performance.…”