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All Journal International Journal of Trends in Accounting Research
Asah, Antung Noor
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Human Resource Competence on the Quality of Local Government Financial Statements with Internal Control Systems as a Mediating Variable Asah, Antung Noor; Syahdan, Saifhul Anuar; Boedi, *, Soelistijono; Ernawati, Sri; Ruwanti, Gemi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1203

Abstract

This study aims to examine the influence of human resource competence on the quality of financial statements, with internal control systems as a mediating variable. The research was conducted using a quantitative method. Primary data were utilized, obtained directly from respondents’ answers to the distributed questionnaires. The population in this study consists of Regional Government Work Units (Satuan Kerja Perangkat Daerah or SKPD) in Banjarbaru City. The sampling technique employed was purposive sampling, with the sample consisting of planning and finance section heads, finance staff, treasurers, and secretaries. A total of 67 respondents were selected as the research sample. The results of the study indicate that human resource competence has a positive effect on internal control and the quality of local government financial statements. Internal control systems also have a positive effect on the quality of local government financial statements, and internal control systems mediate the relationship between human resource competence and the quality of local government financial statements.
Co-Authors Boedi, *, Soelistijono Ruwanti, Gemi Saifhul Anuar Syahdan Sri Ernawati