Analysis of factors affecting the quality of financial statements of central government institutions: An empirical study in Indonesia

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Strong governance and well-structured internal audits significantly improve the quality of financial statements.
The performance of the internal control system is driven by accounting practices and skilled human resources.
Evaluated using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, involving 168 stakeholders.
Policies promoting transparency and robust internal controls are essential for improving financial report quality.

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Empirical analysis reveals that governance and internal control enhance financial reporting quality in institutions.

Reschiwati et al. (2025) studied this question.

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