Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan …

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the internal control system affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the Dumai City. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by usi…