PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus pada Pemerintah Daerah di Provinsi Jawa Barat dan Banten)

Abstrak

This study aims to determine the effect of Good Government Governance and human resource competencies,
on the quality of regional financial reports. The population in this study were all district / city governments in
the provinces of Java and Banten. The sampling technique used is the census method. The data used are
primary data, namely giving questionnaires totaling 3 sets aimed at the Head of Office and the Head of
Accounting in the local governments of Java and Banten Provinces. The Head of Service fills in the
questionnaire about Good Government Governance and the quality of the report, while the Head of Accounting
fills in about human resource competencies. The data analysis method used is multiple linear regression
analysis. The results of this study prove that Good Government Governance has a positive effect on the quality
of regional financial reports in the Provinces of West Java and Banten, while human resource competence
does not affect the quality of regional financial reports in the Provinces of West Java and Banten