THE EFFECT OF GOOD GOVERNANCE AND HUMAN RESOURCES CAPACITY ON THE QUALITY OF FINANCIAL STATEMENTS IN 2019-2021 IN UTARA MINAHASA DISTRICT
Olviane Olke Sumampouw, Miryam Lontoh

Manado State Univercity

Abstract

The objectives of this research are to determine the effect of good governance and human resource capacity on the quality of local government financial statements in North Minahasa Regency. The population of this research is all employees in the Regional Finance and Revenue Management Agency. The research sample is all employees in the Regional Finance and Revenue Management Agency, totaling 70 respondents. The type of data used is primary data by conducting a direct survey to the object of research in order to obtain accurate data. The way to obtain these data is by distributing questionnaires to research respondents. The results of this study prove that partially the good governance variable has a significant effect on the quality of the financial statements of the North Minahasa Regency Government and the human resource capacity variable has a significant effect on the quality of the North Minahasa Regency Government^s Financial Statements. Simultaneously, good governance and human resource capacity have a significant effect on the Quality of Financial Statements of the North Minahasa Regency Government.

Keywords: Good governance- Human Resources Capacity- Quality of Financial Statement.

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