<![CDATA[The phenomenon of low financial statement quality in a number of local government agencies, including Regional Work Units under the Health Office of DKI Jakarta Province, underlies the importance of this study. This study aims to analyze the effect of internal control, governmental accounting standards, human resource competence, and the utilization of information technology on financial statement quality, as well as the impact of financial statement quality on performance accountability. A quantitative survey of 99 purposively selected expenditure treasurers, revenue treasurers, and accounting staff from 44 Community Health Centers in DKI Jakarta was analyzed using SEM-PLS with SmartPLS 4. The results show that internal control, governmental accounting standards, and human resource competence each have a positive and significant effect on financial statement quality, while the utilization of information technology has no significant effect. Furthermore, financial statement quality has a positive and significant effect on performance accountability. These findings imply the importance of continuously strengthening internal control, complying with governmental accounting standards, and developing human resource competence, as well as the need for derivative regulations that encourage the integration of information technology in the preparation of government financial statements. ]]>
Copyrights © 2026
