Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda

The research aims to determine the impact of Government Accounting Standard and Human Resource Competence on Financial Statement Quality in Regional Gorontalo Regency. Method applied this is quantitative descriptive. data collected are primary obtained from questionnaire distributed employees Agency findings 1) owns a positive insignificant financial statement quality, 2) 3) Competence, simultaneously, own an quality.