Daya, Sudiarni (2023) Pengaruh Pemahaman Standar Akuntansi Pemerintahan Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to find out whether understanding of government accounting standards and human resource competence affects the quality of financial reports. This research uses a quantitative research approach, primary data type. Quality local government financial reports must meet the characteristics of financial reports. The variables to be studied are Understanding of Government Accounting Standards and Human Resource Competencies. The population in this study was 41 OPDs in Pekanbaru. The sampling method used was the purposive sampling method. Data collection was obtained from distributing questionnaires to 123 financial management staff in the Pekanbaru City Government and the data obtained was analyzed using SPSS 25. Based on the results of the analysis, it was found that the results of this research partially and simultaneously understanding government accounting standards and human resource competence influence the quality of financial reports. Keywords: Understanding Government Accounting Standards, Human Resource Competence, Quality of Government Financial Reports.

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