PENGARUH EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN MADIUN

This study aims to analyze the influence of the effectiveness of government accounting standards implementation and human resource competence on the quality of government financial reports in Madiun Regency. The quality of financial reports is a crucial issue in the context of government, as high-quality financial information serves as the foundation for accurate and transparent decision-making. In this study, the effectiveness of government accounting standards implementation is considered a significant factor that can affect the quality of government financial reports. The research employs multiple linear regression analysis to test the hypotheses and construct a predictive model. The data used in this study were obtained from the government financial reports of Madiun Regency for the last five years. Additionally, data were collected regarding the effectiveness of government accounting standards implementation and the level of human resource competence involved in the government accounting process. The results of this study indicate that the effectiveness of government accounting standards implementation significantly influences the quality of government financial reports in Madiun Regency. The more effective the implementation of government accounting standards, the higher the quality of the financial reports produced. Furthermore, human resource competence also plays a crucial role in improving the quality of financial reports. Competent human resources can present financial information more accurately and minimize errors in the accounting process. In conclusion, this study provides a valuable contribution to the government of Madiun Regency in enhancing the quality of financial reports by improving the effectiveness of government accounting standards implementation and enhancing human resource competence. By effectively implementing government accounting standards and having competent human resources, the government can produce high-quality financial reports, which, in turn, will enhance accountability, transparency, and public trust in the financial performance of Madiun Regency's government.
Keywords: Government Accounting Standards, Human Resource Competence, Financial Report Quality, Madiun Regency Government, Effectiveness.