文章基本信息

标题：The effect of public governance, human resource quality, characteristics of the government internal su-pervisory apparatus, and the government internal supervisory system on the quality of local government financial report
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作者：Sahabuddin ; T. Sutrisno ; Imam Subekti 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2021
卷号：7
期号：7
页码：1535-1546
DOI：10.5267/j.ac.2021.5.017
出版社：Growing Science
摘要：The objective of this research is to study and analyze the direct effect of public governance, human resource competence, characteristics of Government Internal Supervisory Apparatus, and Government Internal Supervisory System on the quality of Local Government Financial Report and the indirect effect of public governance, human resource competence, and characteristics of Government Internal Supervisory Apparatus on the quality of Local Government Financial Report with the mediation of Government Internal Supervisory System. The samples are 148 local government agencies’ financial administration officials, selected according to certain criteria. As SEM-PLS was used for hypothesis testing, this study finds that public governance, human resource competence, characteristics of Government Internal Supervisory Apparatus, and Government Internal Supervisory System directly have positive effects on the quality of Local Government Financial Report. Furthermore, the Government Internal Supervisory System fully mediates the effect of human resource competence on the quality of the Local Government Financial Report and partially mediates the effects of public governance and characteristics of Government Internal Supervisory Apparatus on Local Government Financial Report.
关键词：Public Governance; Human Resource Competence; Characteristics Of Government Internal Supervisory Apparatus; Government Internal Supervisory System; Quality Of Local Government Fi-nancial Repo