Rizki Artya Rahma Putri

Determinants of the Quality of Government Financial Reports with the Internal Control System as a Moderator

Rizki Artya Rahma Putri, Titik Mildawati & Suwardi Bambang Hermanto · South Asian Journal of Social Studies and Economics · 2026

This study examined the effects of the Local Government Financial Accounting System and Human Resource Competence on the quality of Regional Government Financial Reports and assessed whether the Internal Control System moderated these relationships. The population comprised 26 Re...