Quantitative survey highlights how internal control systems and government accounting standards affect financial report quality in local government units.
Key Points
Internal control systems significantly enhance the quality of financial reports, confirming their critical importance.
HR competence shows a strong positive correlation with the quality of financial reports in public sector organizations.
Effectiveness of government accounting standards plays a significant role in determining the overall quality of financial reports.
Study employed multiple linear regression analysis on 45 respondents from BPKAD Sidoarjo, reinforcing these findings.