Assessing the Impact of Accounting Standards and Human Capital on Public Financial Reporting Quality in Indonesia

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Quantitative analysis shows government accounting standards and HR competency enhance financial reporting quality in Indonesian villages.

Both accounting standards and human capital significantly improve financial reporting quality in Indonesia.
Implementation of government accounting standards reveals a t-value of 2.959 (p = 0.005), supporting its importance.
HR competency also shows a significant impact with a t-value of 2.398 (p = 0.022), emphasizing the role of skilled personnel.
The findings suggest targeted training initiatives for local governments to boost financial reporting standards.

Hutahaean et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark