Abstract

The purpose of this study was to determine the effect of applying accrual-based government accounting standards, internal control systems, and human resource competence on the quality of financial reporting at the National Unity and Political Agency of Boyolali Regency. The type of data used in this research is quantitative data. The sample used in this study used a saturated sampling technique with a sample of 125 respondents who worked in government agencies. Data collection was carried out using a questionnaire. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that accrual-based government accounting standards, internal control systems, and human resource competence have a positive effect on the quality of financial reporting at the National Unity and Politics Agency of Boyolali Regency.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.