| Popis: |
This study aims to analyse the determinants of the quality of information on the financial statements of the Deli Serdang district government with supervision as a moderating variable. In this study, we use the variable of human resources competency, government accounting standards, internal control systems and quality of local government financial report information. The population in this study were 90 employees in the accounting department at the SKPD in the Deli Serdang district, Indonesia. The data were collected using a survey questionnaire and analysed using the Structural Equation Modeling (SEM) Partial Least Square (PLS). Also, it is assisted by SmartPLS-3. The result indicates that government accounting standards and internal control systems significantly affect the quality of local government financial statement information. In contrast, human resource competence does not significantly affect the quality of local government financial report information. Regional financial supervision cannot moderate the relationship between human resource competence, government accounting standards, and internal control systems on government financial report information quality. |
