Financial Report Quality: The Role of Accrual-Based Government Accounting Standards and H.R. Competency
Juniarti Juniarti,
Lina Noersanti,
Asthya Gladys
Abstract:This study aims to analyze and obtain empirical evidence about the effect of accrual-based government accounting standards and human resource competencies on the quality of government financial reports. Respondents in this study were employees of the financial division of offices in DKI Jakarta. The financial employee research sample is 100 respondents. The analysis technique uses PLS-SEM with the SmartPLS 3.0 program. The results of this study indicate that the competence of human resources influences the app… Show more
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