Pancasila International Journal of Applied Social Science
Том 1 № 02 (2023): Pancasila International Journal of Applied Social Science

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 (Universitas Hasanuddin)
Sabir Sabir (Universitas Hasanuddin)
Andi Aswan (Universitas Hasanuddin)

Article Info

Publish Date
29 Aug 2023

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.

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Journal Info
Pancasila International Journal of Applied Social Science
Website

Abbrev

pancasila

Publisher

Riset Press International

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Pancasila International Journal of Applied Social Science is to promote excellence by providing a venue for academics, students, and practitioners to publish current and significant empirical and conceptual research or builds theory. The journal is a double-blind, peer reviewed, open access journal. ...