Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting

Novita Sari (Universitas Bengkulu. Indonesia)
Fadli Fadli (Universitas Bengkulu)
Herawansyah Herawansyah (Universitas Bengkulu)
Vika Fitranita (Universitas Bengkulu. Indonesia)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 12 No 4 (2024): Oktober

This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.