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. JAPD [Internet]. 2021Dec.21 [cited 2025Dec.18];3(3):123-34. Available from: http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/1409