Influence of Human Resources Characteristics and Application of Political Government Accounting Standards (Case Study on the Proliferation of Local Government Baubau City)

Abstract

The purpose of this study was to find solutions for problems related to the human resources characteristics and application of political government accounting standards. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts, especially about the influence of human resources characteristics and application of political government accounting standards. This research is descriptive (expalanory research) that explain the causal relationship between certain variables through hypothesis testing. By basing on the theory suggested by experts, it turns out the characteristics of human resources in this study represented the commitment and competence of each: Factors knowledge of the apparatus has been pretty good, less so the technological mastery of information systems has not been running perfectly. Adequate skills because often the workshops, seminars, and training for its officers. The leaders SKPD quite an example and role model for the attitude of his subordinates, the authorities running the full duties with responsibility.

Keywords : Human Resources, Political Government, Accounting Standards