THE EFFECT OF HUMAN RESOURCE COMPETENCE AND LOCUS OF CONTROL ON THE QUALITY OF VILLAGE FINANCIAL REPORTS IN KABILA BONE DISTRICT, BONEBOLANGO REGENCY, GORONTALO

La Ode Muhamad Amar; Harun Blongkod; Hartati Tuli

doi:10.62567/micjo.v2i3.1095

Authors

La Ode Muhamad Amar Gorontalo State University
Harun Blongkod Gorontalo State University
Hartati Tuli Gorontalo State University

DOI:

https://doi.org/10.62567/micjo.v2i3.1095

Keywords:

HR Competence, LOC, Financial Report Quality

Abstract

This study aims to determine whether human resource competence and locus of control have a significant effect on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency, Gorontalo . This study uses a quantitative method. The data used are primary data obtained from distributing questionnaires. The population of this study were all village officials in Kabila Bone District. Sampling used non-probability sampling. The data analysis method used is Structural Equation Modeling (SEM). The results of this study indicate that human resource competence and locus of control have a significant effect on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency, Gorontalo

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