PENGARUH KOMPETENSI SDM, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENERAPAN GOOD GOVERNANCE TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi pada Satuan Kerja di Wilayah KPPN Yogyakarta Tahun 2019)

Abstrak

ABSTRACT
The purpose of this study was to determine the influence of human resources competencies, application of government accounting standard, and application of good governance on the quality of financial statement information. This study used primary data that obtained by istributing questionnaires. Data analysis techniques usin multiple linear reggression with SPSS. The result of the study partially showed that human resources competencies has no influence on the quality of financial statement information. Meanwhile application of government accounting standard, and application of good governance has a significant infuence on the quality of financial statement information. Simultaneously, the human resources competencies, application of government accounting standard, and application of good governance has significant influence on the quality of financial statement information.

Keywords: Human Resources Competencies, application of government accounting standard, Application of Good Governance, The Quality of Financial Statement Information