September 10, 2025Journal of risk and financial managementOpen Access

Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government

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Financial reporting quality is positively influenced by good governance and regional accounting systems.
Human resource competencies significantly moderate the relationship between internal control and financial reporting quality.
Utilization of information technology and organizational commitment directly impacts financial reporting quality.
Policy recommendations must enhance HR competencies while strengthening governance frameworks for accountability.

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Implication

Quantitative analysis shows that governance and accounting systems improve financial reporting quality in local governments, suggesting HR competencies crucially moderate internal controls.

Cite This Study

MEDIATY et al. (2025) studied this question.

synapsesocial.com/papers/68c240deb210217d6479cb6f https://doi.org/10.3390/jrfm18080424

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Implication

Quantitative analysis shows that governance and accounting systems improve financial reporting quality in local governments, suggesting HR competencies crucially moderate internal controls.

Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government

Key Points

Discussion

Implication

Cite This Study

Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government

Key Points

Discussion

Implication

Cite This Study