Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

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Influence of Human Resources and Competency Internal Control System on the Quality of Financial Reports with the Application of Accrual-Based Accounting Standards as a Mediation Variable

Authors
Luty Wiyani*, luti.wiyani@gmail.com
Business Administration Politeknik Negeri Nunukan, Politeknik Negeri Nunukan, PNN, Nunukan Indonesia
Arkas Viddyviddy.arkas@yahoo.com
Business Administration Politeknik Negeri Nunukan, Politeknik Negeri Nunukan PNN, Nunukan Indonesia
Corresponding Author
Available Online 4 March 2022.
DOI
10.2991/assehr.k.220301.161How to use a DOI?
Keywords
Competence; resources; government; systes; standard; quality; report
Abstract

The purpose of this study is to identify the influence of human resources and competency gpvernment internal system on the quality of financial report. The study was conducted on 106 respondents consisting of 15 units of Local Government Work in the local government of Nunukan. Based on the results of testing of this study competence of Human Resources positively affect the application of Accounting Standards Accrual-based government, and no effect on the quality of Local Government Financial Statements. The competence of Human Resources does not affect the quality of Local Government Financial Statements when mediated by the application of Accrual Based Government Accounting Standards. The application of Accrual Based Government Accounting Standards has an effect on the quality of Local Government Financial Statements. The Government’s Internal Control System influences the application of Accrual-based Government Accounting Standards. The Government’s Internal Control System positively influences the quality of Local Government Financial Statements either directly or in mediation by the adoption of Accrual-based Government Accounting Standards.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 March 2022
ISBN
10.2991/assehr.k.220301.161
ISSN
2352-5398
DOI
10.2991/assehr.k.220301.161How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Luty Wiyani
AU  - Arkas Viddy
PY  - 2022
DA  - 2022/03/04
TI  - Influence of Human Resources and Competency Internal Control System on the Quality of Financial Reports with the Application of Accrual-Based Accounting Standards as a Mediation Variable
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 968
EP  - 975
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.161
DO  - 10.2991/assehr.k.220301.161
ID  - Wiyani2022
ER  -