… results showed that: (1) The human resources competence has a positive effect on the quality of village financial reports, (2) Internal control systems have a positive effect on the quality …
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Wulandari, G., & Jatmiko, B. (2022). The Influence of Human Resource Competency, Internal Control Systems, and Use of Information Technology on Quality of Village Financial Statements. In Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021) (Vol. 201). Atlantis Press. https://doi.org/10.2991/aebmr.k.211225.022