@thesis{thesis,
		author={Setiasih  Setiasih},
		title ={Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kualitas Laporan Keuangan dengan Good Goverment Governance sebagai variabel Intervening},
		year={2023},
		url={http://eprints.stiebankbpdjateng.ac.id/1458/},
		abstract={ABSTRACT

The research objective is to determine the influence of accounting information systems and human resource competence on the quality of regional financial reports; knowing the influence of accounting information systems and human resource competence on good government governance; knowing the influence of good government governance on the quality of financial reports; determine the mediation of good government governance on the influence of accounting information systems on the quality of regional financial reports and on the influence of human resource competence on the quality of regional financial reports. 
The research population is 25 Regional Work Units (SKPD) in Batang Regency. The sampling technique uses purposive sampling with criteria namely civil servants and non-civil servants, who play a role in preparing financial reports, as well as employees who are directly involved in the accounting information system. The planned sample size target is 75 respondents consisting of PPK (Financial Administration Officials), Agency Treasurers & Accounting Officers in 25 Regional Work Units (SKPD) of Batang Regency. 
The results of the research are that accounting information systems and human resource competence have a significant positive effect on the quality of regional financial reports; accounting information systems have no effect on good government governance; human resource competency has a significant positive effect on good government governance; good government governance has no effect on the quality of regional financial reports; good government governance is unable to mediate the accounting information system on the quality of regional financial reports and the influence of human resource competence on the quality of regional financial reports.

Keywords	:	Quality of Financial Statements; Good Government Governance; Accounting Information Systems and Human Resources Competency}
		}