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This is a Quantitative Study study.

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

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Empirical analysis reveals strong links between governance, internal audits, and financial statements' quality.

The performance of the internal control system is significantly impacted by effective accounting practices and skilled human resources.
Financial reporting quality is closely tied to governance effectiveness, internal control system performance, and audit efficiency.
Employing purposive sampling, the study analyzed data from 168 stakeholders using the Partial Least Squares Structural Equation Modeling approach.
The findings emphasize the need for policies enhancing transparency, auditing independence, and standardized accounting practices.

Reschiwati et al. (2025) studied this question.

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