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

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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.

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

Hutahaean et al. (2025) studied this question.

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