THE ROLE OF APPARATUS COMPETENCE, INTERNAL CONTROL SYSTEM ON GOOD GOVERNANCE AND THE QUALITY OF FINANCIAL STATEMENT INFORMATION

Abstract

This study aims to investigate and test the effect of competence of the apparatus, internal control system on good governance and the quality of financial statement information. The study was carried out on 189 in apparatus in the Regional Work Unit (SKPD) Selayar Islands District. Hypothesis testing using analysis of a moment structures (AMOS). The results of the study provide evidence that the competence of the apparatus and internal control systems has a positive and significant effect on good governance. The competence of the apparatus has a positive and significant effect on the quality of financial statement information. Internal control system and Good governance has a negative and in significant effect on the quality of financial reporting information.