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All Journal JEKPEND Jurnal Ekonomi dan Pendidikan Jurnal Ilmiah Administrasita' International Journal of Multidisciplinary Approach Research and Science Pancasila International Journal of Applied Social Science
Andi Aswan
Universitas Hasanuddin
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Pancasila International Journal of Applied Social Science

 1 
Influence Of Government Accounting Information Systems, Implementation of Government Accounting Standards, Human Resource Competence, and Internal Control Systems as Moderator Variables on the Quality of Regional Government Financial Reports in the Study of Buton Selatan District La Ode Firman Hamza; Sabir Sabir; Andi Aswan
Pancasila International Journal of Applied Social Science Том 1 № 02 (2023): Pancasila International Journal of Applied Social Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v1i02.199

Abstract

This study analyzes the influence of Accounting Information Systems, Application of Accounting Standards, and Competence of Human Resources on the quality of the financial reports of the Government of South Buton Regency. In addition, this study also explores the moderating role of the Internal Control System on the relationship between these factors and the quality of financial reports. Data is collected through a survey of respondents who are involved in the process of accounting and financial reporting. The results of the analysis show that these three factors have a significant and positive influence on the quality of financial reports. In addition, the findings also reveal that the Internal Control System has an important role as a moderating factor that can strengthen the positive relationship between these factors and the quality of financial reports. This study provides a holistic view of the factors that influence the quality of financial reports in local government and highlights the importance of information management, application of accounting standards, human resource development, and the role of the internal control system in ensuring the accuracy, relevance and integrity of financial reports.
Co-Authors . Fahruddin Bintang Balele Jusni Jusni La Ode Firman Hamza Muhammad Sobarsyah nurul ilmi hairullah Sabir Sabir