Hidayati, Nurul, and Teguh Erawati. 2021. “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 3 (3):123-34. https://doi.org/10.24964/japd.v3i3.1409.