Article
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA KENDARI
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 1 (2025), hlm. 44–57
Abstrak
This study aims to find out the understanding of government accounting standards, the use of accounting information systems and the competence of human resources on the quality of financial statements in the local government of Kendari city. The data collection method uses questionnaires and literature reviews. Data analysis uses descriptive analysis methods and multiple linear analysis, with the help of IBM SPSS version 26. The results of the study show that (1) the understanding of government accounting standards has a significant positive effect on the quality of local government financial statements Kendari City. (2) the use of accounting information systems has a significant positive effect on the quality of financial statements of the local government of Kendari City. (3) the competence of human resources has no effect on the quality of the financial statements of the local government of Kendari City. (4) understanding of government accounting standards, the use of accounting information systems and human resource competence simultaneously have a significant positive effect on the quality of financial statements of the local government of Kendari City.