September 10, 2025International Journal of Research and Innovation in Social Science

The Influence of Government Accounting Standards and Human Resource Competence on the Quality of Financial Statements with The Mediation of the Government's Internal Control System at the Social Affairs Ministry of the Republic of Indonesia

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Authors

DHDheny Hermanto RKR. Luki KaruniaPoliteknik STIA LAN Jakarta JMJubery MarwanUniversitas Prof Dr Moestopo

Discussion

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Implication

Quantitative analysis reveals both accounting standards and HR competence significantly improve financial statement quality, highlighting the role of internal controls.

Key Points

Government accounting standards and HR competence significantly impact the quality of financial statements.
The mediation of the internal control system is crucial for improving financial statement quality.
The model explains 87.1% of the variance in the quality of financial statements.
Enhancing HR competence and consistent implementation of standards can lead to more accountable financial reporting.

Cite This Study

Hermanto et al. (2025) studied this question.

synapsesocial.com/papers/68c23cf6b210217d6478b3a2 https://doi.org/10.47772/ijriss.2025.908000279

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Implication

Quantitative analysis reveals both accounting standards and HR competence significantly improve financial statement quality, highlighting the role of internal controls.

The Influence of Government Accounting Standards and Human Resource Competence on the Quality of Financial Statements with The Mediation of the Government's Internal Control System at the Social Affairs Ministry of the Republic of Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

The Influence of Government Accounting Standards and Human Resource Competence on the Quality of Financial Statements with The Mediation of the Government's Internal Control System at the Social Affairs Ministry of the Republic of Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

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