International Journal of Scientific Research and Engineering Development( International Peer Reviewed Open Access Journal ) ISSN [ Online ] : 2581 - 7175 |
The Effect of Government Accounting Standards, Human Resources Competence and Internal Control Systems on the Quality of Financial Statements
International Journal of Scientific Research and Engineering Development (IJSRED) | ||
Published Issue : Volume-3 Issue-6 | ||
Year of Publication : 2020 | ||
Unique Identification Number : IJSRED-V3I6P75 | ||
Authors : Qoritia Lehdiara, Nengzih Nengzih | ||
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Abstract :
The purpose of this study is to analyze the effect of Government Accounting Standards, Human Resource Competence and Internal Control Systems on the Quality of Financial Statements. The method used is a quantitative method. The populations in this study are employees of the finance division of state ministries in Indonesia. The populations in this study are employees of the State Ministry's Finance Bureau in Indonesia. The sample was selected according to the criteria in order to obtain the head of the subdivision of the Finance Bureau at the Secretariat General in each Ministry. The data collection technique in this study used a survey method, which was carried out by distributing questionnaires. The results showed that Government Accounting Standards, Human Resource Competence and Internal Control Systems have a significant influence on the Quality of Financial Reports.