Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting

  • Novita Sari Universitas Bengkulu. Indonesia
  • Fadli Fadli Universitas Bengkulu
  • Herawan Herawan Universitas Bengkulu
  • Vika Fitranita Universitas Bengkulu. Indonesia
Keywords: Government Accounting Standards Implementation, SIMDA Implementation, Human Resource Quality, And Internal Control System

Abstract

This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.

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Published
2024-10-18
How to Cite
Sari, N., Fadli, F., Herawan, H., & Fitranita, V. (2024). Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(4), 4053–4068. https://doi.org/10.37676/ekombis.v12i4.6883
Section
Articles