Penerapan Standar Akuntansi Pemerintah dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah pada Pemerintahan Kota Makassar

This study is to examine the effect of the application of government accounting standards and human resource competence to the quality of local financial statements to the government in Makassar. This research uses quantitative approach with descriptive correlation research method. The sample is determined by purposive sampling technique and the determination of the number of samples for each section using proportional method. Sample in this research counted 48 respondents. Data were collected by directly distributing questionnaires to the respective respondents and the questionnaires that could be processed were only 43 respondents. Data analysis technique used is multiple linear regression. The results showed that the application of government accounting and competence of human resources have a positive and significant impact on the quality of financial statements of Makassar city government