"Pengaruh Kompetensi Sumber Daya Manusia, Pengelolaan Keuangan Daerah, Pemanf…

ABSTRACT This research aims to analyze the factors affecting the quality of local government financial reporting consisting of the Human Resources Competence, the financial management of the local government, the use of information technology and the application of internal control system. The population in this study is the entire OPD city of Pekanbaru. The samples in this study were 43 OPD o…