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Jurnal

PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2017)

DOI
10.33772/jak-uho.v5i1.2027
ISSN
2503-1635
Published
2017-03-06
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACT The purpose of the research is knowing the effect of the application of Good Government Governance and Human Resource Competency to Information Quality Financial Statements at the Financial Management Board and Asset Kendari, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 30 people of all staff involved in the preparation of the Local Government Finance Report at the Financial Management Board and Asset Kendari. However, just as many as 26 questionnaires can be processed.The results of this study showed that partially Good Government Governance significant effect to Information Quality Financial Statements and Human Resource Competency significant effect to Information Quality Financial Statements. Simultaneously, Good Government Governance and Human Resources Competency significant effect to Information Quality Financial Statements. This study also shows the coefficient of determination for Good Government Governance and Human Resource Competency to Information Quality Financial Statements of R2 = 0.694. The figure has meaning that the contribution of the variables X1 and X2 to Y is 69.4% and the remaining 30.6% is influenced by other factorsKeywords: Good Government Governance, Human Resource Competency, and Information Quality Financial Statements

Collaboration network of the authors

17 authors · 31 co-authorship links

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Mulyati AkibAffiliation unknown2
Muntu AbdullahAffiliation unknown1
Yuliana Amelia N.Affiliation unknown1
Ishak AwaluddinAffiliation unknown1
Wa Ode AsmarwatiAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Annisa JulianiAffiliation unknown1
Asnia AsniaUniversitas Halu Oleo1
Arifuddin Mas'udAffiliation unknown1
Muhammad Fauzan Adzim IlhamAffiliation unknown1
Laode AntoAffiliation unknown1
Ishaq Ishaq AlhafsihAffiliation unknown1
Nitri MiroseaAffiliation unknown1
Wa Ode IsrawatiAffiliation unknown1
Anggini ShesilliaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN  (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari)</dc:title>
	<dc:creator>Sari, Ika Maya</dc:creator>
	<dc:creator>Tamrin, Nur Arvah</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT The purpose of the research is knowing the effect of the application of Good Government Governance and Human Resource Competency to Information Quality Financial Statements at the Financial Management Board and Asset Kendari, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 30 people of all staff involved in the preparation of the Local Government Finance Report at the Financial Management Board and Asset Kendari. However, just as many as 26 questionnaires can be processed.The results of this study showed that partially Good Government Governance significant effect to Information Quality Financial Statements and Human Resource Competency significant effect to Information Quality Financial Statements. Simultaneously, Good Government Governance and Human Resources Competency significant effect to Information Quality Financial Statements. This study also shows the coefficient of determination for Good Government Governance and Human Resource Competency to Information Quality Financial Statements of R2 = 0.694. The figure has meaning that the contribution of the variables X1 and X2 to Y is 69.4% and the remaining 30.6% is influenced by other factorsKeywords : Good Government Governance, Human Resource Competency, and Information Quality Financial Statements</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2027</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.2027</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2027/1433</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>