Moderation of Human Resource Competencies in Quality of Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Control Environment

This study aims to examine and analyze the important role of human resource competence as a determinant of the quality of financial statements. In addition, this study also analyzes the effect of the application of government accounting standards, the use of information technology, and the control e...

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Veröffentlicht in:	Journal of Ecohumanism 2025-01, Vol.4 (1)
Hauptverfasser:	Yamin, Nina Yusnita, Lawaidjo, Muhammad Rizki, ., Ridwan
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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