Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan…

ABSTRACT This study aims to examine the effect of human resource competence, the use of information technology, and the application of Government Accounting Standards on the quality of local government financial reports. The background of this research is the current high expectations of society for accountable and transparent governance in financial reporting. The subjects in this study were O…