Title:
THE INFLUENCE OF HUMAN RESOURCE QUALITY, THE INTERNAL CONTROL SYSTEM AND THE UNDERSTANDING OF THE GOVERNMENT ACCOUNTING STANDARD ON THE PROCESS OF FINANCIAL REPORT PREPARATION (A Study at the Regency Service Unit (SKPK) of Aceh Singkil Regency)

Authors:
Aulia Rahman, Aliamin and Muslim A Djalil*

Abstract:
This object of study is to determine the effect of the quality of human resource, the internal control system and the understanding of government accounting standard on the process of preparing financial report in Aceh Singkil Regency Service Unit (SKPK). The population of the research is 46 Units of SKPK and the respondents are 46 Financial Administration Officials (PPK) of each SKPK. The collected data are analyzed by using multiple linear regression equation with SPSS Version 23.0 software. The research results indicated that the quality of human resource, internal control system, and the understanding of government accounting standard have a significant influence on the process of preparing financial reports of SKPK in the regency both simultaneously and partially.