PENGARUH KOMPETENSI SUMBERDAYA MANUSIA, GOOD GOVERNANCE DAN E-GOVERNMENT TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

Financial statement becomes essential thing for both local and state government, since it gives evidence for society that government has managed its finance properly, well, and accountably. Therefore, this research aimed to examine the effect of human resource competence, Good Governance, and E-Government on the quality of local government’s financial statement. The research was casual-comparative. While, the population was Local Government Agency. Meanwhile, the data collection technique used random sampling. Moreover, the data were local government’s financial statement. Furthermore, the instrument used survey and questionnaires. In addition, the data analysis technique used multiple linear regression with SPSS 25. The research result concluded human resource competence had positive effect on the quality of local government’s financial statement. Likewise, Good Governance had positive effect on the quality of local government’s financial statement. Similiar to human resource competence and Good Governance, e-government had positive effect on the quality of local government’s financial statement.
Keywords: Human Resource Competence, Good Governance, E-Government, Quality of Local Government’s Financial Statement