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This is a Quantitative Study study.

September 19, 2025Jurnal Reviu Akuntansi dan KeuanganOpen Access

Financial Statement Quality in the Public Sector: Internal Control over Reporting as a Moderating Factor

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Authors

CPCalista Muliawati PutriUniversitas Wijaya Putra ITIwan TriyuwonoUniversity of Brawijaya VRVirginia Nur RahmantiUniversity of Brawijaya

Discussion

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Implication

Quantitative analysis demonstrates the impact of internal control on financial reporting quality in government, suggesting improvements for effective governance.

Key Points

Financial statement quality benefits from Human Resources and internal audit competencies, enhancing reporting standards.
Implementation of strict internal controls positively moderates audit findings, but may diminish technology system benefits.
The study employs Partial Least Squares Structural Equation Modeling to evaluate relationships among variables in financial reporting.
Findings highlight the need for integrated control systems and HR competencies in public sector financial governance reforms.

Cite This Study

Putri et al. (2025) studied this question.

synapsesocial.com/papers/68d466a831b076d99fa64f2d https://doi.org/10.22219/jrak.v15i3.40578

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Implication

Quantitative analysis demonstrates the impact of internal control on financial reporting quality in government, suggesting improvements for effective governance.

Financial Statement Quality in the Public Sector: Internal Control over Reporting as a Moderating Factor

Discussion

Member takes

Implication

Key Points

Cite This Study

Financial Statement Quality in the Public Sector: Internal Control over Reporting as a Moderating Factor

Discussion

Member takes

Implication

Key Points

Cite This Study

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