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Abstract

The objective of this study is to assess empirically whether the competence of human resources and the use of financial management information systems have an impact on the quality of financial statements. This study also tested the internal control system as a moderating variable. The population of the study was 9 universities in Riau Province. The sampling technique employed was purposive sampling. A total of 155 questionnaires were distributed to respondents at 6 sample universities. The obtained data analyzed using Moderated Regression Analysis (MRA) show that human resources and financial management information systems were influential on the quality of financial statements. The results also showed that the internal control system moderated the relationship between human resource competencies and financial management information systems with the quality of financial statements. This study has contributed to the university to improve its internal control system.

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How to Cite
Afifah Nurani, Yesi Mutia Basri, & Novita Indrawati. (2020). Determinants of The Quality of Public Sector Financial Statements: Study at The University in Riau Province. GIS Business, 15(6), 51-59. Retrieved from https://gisbusiness.org/index.php/gis/article/view/20209