PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

Abstract

This reseacrh aimed to examine and analyze the effect of human resource competence and implementation of locl financial accounting systems on the local financial statement quality at the Regional Apparatus Work Unit of Bojonegoro Sub-District. The reseacrh was quantitative, Moreover, the data collection technique used purposive sampling. The instrument in the data collection technique was a questionnaire. The questionnaires were distributed directly to the 84 respondents who were included in 21 Regional Apparatus Work Units, Furthermore, the data analysis technique used multiple linear regression with SPSS 25. The result showed that human resource competence had a positive effect on financial statement quality. The better the human resource competence was, the task were dependent on how Good Governance was made, Likewise, the implementation of local financial accounting systems had a positive effect on financial statement quality. In other words, the better the implementation was, the higher the financial statement quality would be. Consequently, the better the implementation was, the better the information scoring of local government financial statement. These result were suited to the formulated hypothesis.