What type of study is this?

This is a Quantitative Study study (also classified as: Structural Equation Modeling).

September 10, 2025Journal of risk and financial managementOpen Access

Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government

View Full Paper

Ask AI

Bookmark

Authors

MMMediaty MEDIATYHasanuddin University GPGrace T. PontohHasanuddin University NNNadhirah NaguHasanuddin University

Discussion

Member takes

Implication

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

Key Points

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.

Cite This Study

MEDIATY et al. (2025) studied this question.

synapsesocial.com/papers/68c1b18554b1d3bfb60e8344 https://doi.org/10.3390/jrfm18080424

View Full Paper

Ask AI

Bookmark

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

Discussion

Member takes

Implication

Key Points

Cite This Study

Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider