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THE EFFECT OF HUMAN RESOURCES COMPETENCE ON THE GOVERNMENT IMPLEMENTATION OF INTERNAL CONTROL SYSTEM, ACCRUAL BASED ACCOUNTING STANDARDS AND THE QUALITY OF LOCAL GOVERNMENT’S FINANCIAL REPORT

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 2 No. 2 (2017)

DOI
10.33772/jpep.v2i2.8087
ISSN
2502-5171
Published
2017-08-04
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

The study aimed to find out the effect of human resources competence towards the quality of Local Government financial report in Konawe Regency through implementing internal control systems and accrual based accounting standards as the intervening variables. Population of the study was the entire SKPD (Government Agency) under the Government of Konawe Regency and the respondents of the study were selected through purposive sampling technique. The respondent in this study was the officials of Pejabat Penatausahaan Keuangan Satuan Kerja Perangkat Daerah (PPK-SKPD) which consisted of 52 numbers. Data in this study was analyzed descriptively and inferentially utilizing SPSS Software 20 through Path Analysis.The reseach result show that, the competence of human resources had a positively significant effect into the implementation of government internal control systems. The variable of human resources competence had a positively significant effect into the implementation of accrual based accounting standards. The variable of human resources competence positively and significant affected the quality of financial report of the local government. The variable of government internal control systems had a positively significant effect into the quality of financial report of the local government. The variable of accrual based accounting standardshad a positively significant effect towards the quality of financial report of the local government. The variable of human resources competence had a positively significant effect on the quality of financial report of the local government through the implementation of government internal control systems, and the variable of human resources competence had a positively significant effect towards the quality of financial report through the implementation of accrual based accounting standards. Keywords: Human Resources Competence, Government Internal Control Systems, Accrual Based Aaccounting Standards, The Quality of Government Financial Reports.

Collaboration network of the authors

40 authors · 86 co-authorship links · showing the 40 most connected

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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
Erwin HadisantosoAffiliation unknown3
Mulyati AkibAffiliation unknown2
Safaruddin SafaruddinUniversitas Halu Oleo2
Yuli Lestari LabanguAffiliation unknown2
Nalise NaliseAffiliation unknown1
H Arifuddin Mas'udAffiliation unknown1
Husin husinAffiliation unknown1
Hanalir HanalirAffiliation unknown1
Sarlis HarisAffiliation unknown1
Akhmad FirmanAffiliation unknown1
Rinto KuswantoroAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Nur AsniAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Firna NingsihAffiliation unknown1
Sri OktavianiAffiliation unknown1
Caesarani Dolarosa SariraAffiliation unknown1
Waode MisrawatiAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Ade Yustika KamalAffiliation unknown1
Santiadji MustafaAffiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Muhammad Adam AlbasriAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Astrinigita AstrinigitaAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Muhammad Fauzhan FathurrachmanAffiliation unknown1
Muhammad IrsyadAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Waode Siti Nur InsaniAffiliation unknown1
Satira YusufAffiliation unknown1
Irene Kristi Tandana LakabaAffiliation unknown1
La Ode FirmanUniversitas Halu Oleo1
Akilla Fadia HayaAffiliation unknown1
Huraini HurainiAffiliation unknown1
Sulvariany Sulvariany TamburakaAffiliation 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/JPEP/oai, first harvested 30 Oct 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">THE EFFECT OF HUMAN RESOURCES COMPETENCE ON THE GOVERNMENT IMPLEMENTATION OF INTERNAL CONTROL SYSTEM, ACCRUAL BASED ACCOUNTING STANDARDS AND THE QUALITY OF LOCAL GOVERNMENT’S  FINANCIAL REPORT</dc:title>
	<dc:creator>Razak, Jaeluddin</dc:creator>
	<dc:creator>Abdullah, Muntu</dc:creator>
	<dc:creator>Dali, Nasrullah</dc:creator>
	<dc:description xml:lang="en-US">The study aimed to find out the effect of human resources competence towards the quality of Local Government financial report in Konawe Regency through implementing internal control systems and accrual based accounting standards as the intervening variables. Population of the study was the entire SKPD (Government Agency) under the Government of Konawe Regency and the respondents of the study were selected through purposive sampling technique. The respondent in this study was the officials of Pejabat Penatausahaan Keuangan Satuan Kerja Perangkat Daerah (PPK-SKPD) which consisted of 52 numbers. Data in this study was analyzed descriptively and inferentially utilizing SPSS Software 20 through Path Analysis.The reseach result show that, the competence of human resources had a positively significant effect into the implementation of government internal control systems. The variable of human resources competence had a positively significant effect into the implementation of accrual based accounting standards. The variable of human resources competence positively and significant affected the quality of financial report of the local government. The variable of government internal control systems had a positively significant effect into the quality of financial report of the local government. The variable of accrual based accounting standardshad a positively significant effect towards the quality of financial report of the local government. The variable of human resources competence had a positively significant effect on the quality of financial report of the local government through the implementation of government internal control systems, and the variable of human resources competence had a positively significant effect towards the quality of financial report through the implementation of accrual based accounting standards. Keywords: Human Resources Competence, Government Internal Control Systems,     Accrual Based Aaccounting Standards, The Quality of Government Financial Reports.</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
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	<dc:date>2017-08-04</dc:date>
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	<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/JPEP/article/view/8087</dc:identifier>
	<dc:identifier>10.33772/jpep.v2i2.8087</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); Vol 2, No 2 (2017): JURNAL PROGRES EKONOMI PEMBANGUNAN</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpep.v2i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/8087/5898</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Jurnal Progres Ekonomi Pembangunan (JPEP)</dc:rights>
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