@thesis{thesis,
		author={Khoirunisa  Nurulita},
		title ={Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah Kabupaten Jember},
		year={2022},
		url={https://sipora.polije.ac.id/11942/},
		abstract={This study aims to analyze the effect of implementing Government Accounting 
Standards, human resource competence, internal control, and utilization of 
information technology on the financial reports quality in regional government 
organizations of Jember Regency. This study uses quantitative methods with 
research instruments in the form of questionnaires. The data analysis technique 
used is multiple linear regression analysis using SPSS. Tests were carried out on 
the variables of the Government Accounting Standards implementation (X1), 
human resource competence (X2), internal control (X3), information technology 
utilization (X4) and financial reports quality (Y). The results of this study indicate 
that government accounting standards implementation and information 
technology utilization have a significant positive effect on financial reports 
quality, while human resources competence and internal control have an 
insignificant effect on the quality of financial reports in regional government 
organizations in Jember Regency.}
		}