%A Pratiwi Intan
%A Pudji Rahayu Dewi
%T 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
%P 183-184
%L repository23860
%C KENDARI
%X 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.