The Effect of Government Apparatus Competence and the Effectiveness of Government Internal Control Toward the Quality of Financial Reporting in Local Goverment

Abstract

This study aims to explain how the effect of government apparatus competence and the effectiveness of goverment internal control toward the quality of financial reporting (relevant, reliable, understandable and comparable). This paper develops a theoretical framework as the basis of a hypothesis, to answer the above research questions: (1) how is the effect of government apparatus competence on the quality of financial reporting and (2) how is the effect the effectiveness of goverment internal control of the quality of financial reporting. This study is scheduled to be conducted in all local goverment unit  in Tegal city Central Java Province. This research was conducted by census. The data is primary data collected through questioner.  Data analysis methods to test the hypothesis was regression analysis using SPSS. This study will use the hypothesis with a significance level of = 0.05.

Keywords: Government Apparatus Competence, The Effectiveness of Government Internal Control, The Quality of Financial Reporting .