THE EFFECT OF THE QUALITY OF HUMAN RESOURCES AND THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS
DOI:
https://doi.org/10.70248/jakpt.v4i1.4502Abstract
This study aims to analyze the effect of human resource quality and the implementation of Government Accounting Standards on the quality of local government financial statements, both partially and simultaneously. This study employs a quantitative approach using primary data obtained through a questionnaire distributed to civil servants (ASN) working in the finance or accounting departments of Regional Executive Agencies (OPD) in East Lombok Regency. The study population consisted of 86 individuals, and the sampling technique used was saturation sampling. Data analysis was performed using multiple linear regression with the aid of SPSS software, while hypothesis testing was conducted using t-tests and F-tests. The results of the study indicate that the quality of human resources has a positive and significant effect on the quality of financial statements, with a calculated t-value of 2.557 and a significance level of 0.014. Government Accounting Standards also have a positive and significant effect, with a calculated t-value of 4.872 and a significance level of 0.000. Simultaneously, the quality of human resources and the implementation of Government Accounting Standards have a significant effect on the quality of financial statements. The R-squared value of 0.682 indicates that these two variables account for 68.2% of the variation in financial report quality. Thus, improving the quality of human resources and properly implementing Government Accounting Standards can support improvements in the quality of financial reports for the East Lombok Regency Government. The findings of this study have strategic implications for policies aimed at enhancing the capacity of the public sector, especially through continuous education, technical training, and professional competence development for public sector personnel. Strengthening the professional capacity of public sector staff, along with the consistent implementation of Government Accounting Standards, can support more effective local financial governance and improve the quality and accountability of local government financial reporting.
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