CD Skripsi
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Good Governance, Penerapan Standar Akuntansi Pemerintah Dan Penerapan Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Kabupaten Rokan Hilir)
This study aims to examine and analyze the influence of human resource competence, good governance implementation, government accounting standards implementation, and financial accounting system implementation on the quality of local government financial reports (an empirical study on the government of Rokan Hilir). This research uses a quantitative approach. The population in this study consists of Regional Government Organizations (Organisasi Perangkat Daerah - OPD) in Rokan Hilir, totaling 26 OPDs, including departments and agencies. The sampling method used is a saturated sampling technique, resulting in 3 sample OPDs in Rokan Hilir, Riau Province, with a total of 78 samples. Data analysis was conducted using multiple linear regression analysis with SPSS version 25 software. The results show that human resource competence has no effect on the quality of local government financial reports, the implementation of good governance has a significant effect on the quality of local government financial reports, the implementation of government accounting standards has a significant effect on the quality of local government financial reports, and the implementation of the financial accounting system has no effect on the quality of local government financial reports.
Keywords: Human Resource Competence, Good Governance Implementation, Government Accounting Standards Implementation, Financial Accounting System Implementation
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