ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENGAWASAN DAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Organisasi Perangkat Daerah Kota Palu ) |
| Nama: FAJRIATU SSURUR |
| Tahun: 2022 |
| Abstrak This study aims to examine and analyze the influence of human resource competence, supervision, and understanding of government accounting standards on an accrual basis on the quality of local government financial reports in regional government organizations (OPD) in Palu City, either simultaneously or partially. This type of research is case study research, using saturated sampling or census sampling technique. The population in this study are Regional Apparatus Organizations (OPD) located in Palu City and the respondents in this study are Commitment Makers and Budget Users, totaling 82 respondents. The research method used in this research is quantitative research using multiple linear regression data analysis. Data collection techniques through questionnaires, interviews and document review. The results showed that simultaneously the competence of human resources, supervision, and understanding of accrual basis government accounting standards had a significant effect on the quality of government financial reports. Partially, the competence of human resources has a positive effect on the quality of financial reports, supervision has an effect on the quality of government financial reports and the understanding of government accounting standards on the accrual basis has a positive effect on the quality of local government financial reports. |