HIDAYATI, N.; ERAWATI, T. THE EFFECT OF APARATURE COMPETENCE ON THE QUALITY OF THE LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH THE APPLICATION OF ACCOUNTING STANDARDS AS INTERVENING VARIABLES: kompetensi aparatur, standar akuntansi pemerintah, kualitas laporan keuangan. Jurnal Akuntansi Pajak Dewantara, [S. l.], v. 3, n. 3, p. 123–134, 2021. DOI: 10.24964/japd.v3i3.1409. Disponível em: http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/1409. Acesso em: 18 dec. 2025.