relation: http://repository.uhamka.ac.id/id/eprint/23860/ title: THE INFLUENCE OF IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS, HUMAN RESOURCES COMPETENCE, AND AUDITOR INDEPENDENCE ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS OF PRINGSEWU REGENCY creator: Intan, Pratiwi creator: Dewi, Pudji Rahayu subject: HJ Public Finance description: This study aims to determine the effect of Government Accounting Standards (X1), Internal Control System (X2), Human Resources Competence (X3), and Auditor Independence (X4) on the Quality of Local Government Financial Reports (Y). The population in this study were BPKAD employees of Pringsewu Regency. The sample used as the respondent is the Pringsewu Regency BPKAD employees as many as 42 people. The data used is primary data in the form of a questionnaire. The data processing used descriptive statistical analysis and multiple linear regression, which were processed from primary data using Eviews 10. This study indicates that Government Accounting Standards have a significance value of t 0.08 > 0.05, Internal Control Systems has a significance value of t 0.20 > 0.05, Human Resources Competence has a significance value of t 0.68 > 0.05. and Auditor Independence has a significance value of t count of 0.01 < 0.05. The significance value of F is 0.000 < 0.05. type: Conference or Workshop Item type: PeerReviewed format: text language: en identifier: http://repository.uhamka.ac.id/id/eprint/23860/1/SNA%202022%20Proceeding-183-184.pdf identifier: Intan, Pratiwi dan Dewi, Pudji Rahayu THE INFLUENCE OF IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS, HUMAN RESOURCES COMPETENCE, AND AUDITOR INDEPENDENCE ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS OF PRINGSEWU REGENCY. In: SNA XXV KENDARI 2022, 7-9 SEPTEMBER 2022, KENDARI.