PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

ABSTRACT

This study aims to explain the Effect of Human Resource Competence, Application of Government Accounting Standards and Good Governance on the Quality of Financial Statements at the Regional Financial and Asset Management Agency (BPKAD) of Tulungagung Regency. Variables in this study are Human Resource Compensation, Government Accounting Standards, Good Governance and Quality of Financial Statements. Data collection methods in this study used a questionnaire. The sampling technique used in this study is purposive sampling. The questionnaires were distributed as many as 73 questionnaires, there were no questionnaires that did not return, as many as 73 returned questionnaires and the number of questionnaires that did not fit the criteria 21 so that the questionnaires that could be processed amounted to 52 questionnaires. Data analysis uses multiple linear regression analysis. The results of this study indicate that the independent variable Human Resource Compensation, Government Accounting Standards, Good Governance has a positive effect on the variable quality of financial statements.

 

Keywords: Human Resource Compensation, Government Accounting Standards, Good Governance, Quality of Financial Statements.