10.56857 PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN IMPLEMENTASI SISTEM AKUNTANSI DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA LHOKSEUMAWE

Abstract

This study aims to determine the effect of Human Resource Competence and the
Implementation of the Regional Accounting System on the Quality of the
Financial Statements of the Lhokseumawe City Government. The sample in this
study was the Head of the Finance Sub-Division and the Financial Statement
Analyst Staff at the Lhokseumawe City Government Agencies, totaling 68 people.
Data is processed using multiple linear regression methods to determine the effect
of all variables. The results of the study show that simultaneously and partially the
competence of Human Resources and Implementation of Accounting Information
Systems has a significant effect on the Quality of City Government Financial
Reports.