Laowo, Suyadig Meislianto Wasdiman (2025) Pengaruh Kompetensi Sumber Daya Manusia dan Pengawasan terhadap Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Pulau-Pulau Batu Kabupaten Nias Selatan Provinsi Sumatera Utara. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the influence of Human Resource Competence and Supervision on the Quality of Village Government Financial Reports in PulauPulau Batu District, South Nias Regency, North Sumatra Province. The quality of village government financial reports is a crucial indicator in ensuring transparency and accountability in village financial management. This research uses a quantitative method with a multiple linear regression approach. Data were collected through questionnaires distributed to 44 respondents, consisting of village heads, secretaries, treasurers, and members of the Village Consultative Body (BPD) from 11 villages in Pulau Telo. The results show that Human Resource Competence, which includes knowledge, skills, and attitude, has a significant effect on the quality of financial reports. Likewise, supervision, including procedures, standards, and evaluations, also has a significant impact on improving the quality of village financial reporting. These findings highlight the importance of enhancing human resource capacity and strengthening the supervision system in village financial management to prevent errors or irregularities in financial reports.

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