PENENTUAN KUALITAS LAPORAN KEUANGAN DARI PERSPEKTIF FAKTOR KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH, DAN PENGENDALIAN INTERNAL (Studi Empiris pada Dinas Pedidikan dan Kebudayaan Kab. Tegal)

Abstract

This study aims to analyze the determination of the quality of government financial statements from the perspective of human resource competence factors, the application of government accounting standards and internal control. The sampling technique used was purposive sampling technique. Based on the results of the tests that have been carried out, it shows that all statement items used in this study are valid and reliable. The results of the classical assumption test show that the data is normally distributed with an Asymp Sig (2-tailed) value of 0.200 > 0.05, there are no symptoms of multicollinearity and heteroscedasticity. The results of the F test show that the independent variable has a simultaneous effect on the dependent variable, namely the quality of government financial reports. The results of the t test show that only the competence of human resources and internal control variables have an effect on the quality of government financial reports.