PENGARUH IMPLEMENTASI KEBIJAKAN AKUNTANSI BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Kabupaten Morowali Utara)

PENGARUH IMPLEMENTASI KEBIJAKAN AKUNTANSI BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Kabupaten Morowali Utara)

This study aims to analyze the impact of implementation of accrual-based accounting policies and human resources competency to the quality of Morowali Utara local government’s financial statement. This research uses quantitative analysis method and using primary data through questionnaire. Responde...

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Bibliographic Details
Main Authors: Helda Nelvia, Andi Kusumawati, Retno Fitrianti
Format: Article
Language:English
Published: Universitas Kristen Indonesian Paulus 2023-07-01
Series:Accounting Profession Journal (APAJI)
Subjects:
Implementation of Accrual-Based Accounting Policies
Human Resources Competence and the Quality of Financial Reports
Online Access:https://ojsapaji.org/index.php/apaji/article/view/119

Internet

https://ojsapaji.org/index.php/apaji/article/view/119

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