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

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