Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

Sumaryati, Anna; PRAPTIKA NOVITASARI, Eka; Machmuddah, Zaky

doi:10.13106/jafeb.2020.vol7.n10.795

Public

Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

Published in Journal of Asian Finance Economics and Business • Oct 15, 2020

Authors:

Anna Sumaryati

Eka PRAPTIKA NOVITASARI

Zaky Machmuddah

Abstract

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to ...

Subject

Principal–agent problem

Accounting

Agency (philosophy)

Research Assistant

AI chat, annotations, notes & similar papers

Finding related papers...

Discussions

(0)

No comments yet

Be the first to share your thoughts!