English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This study aims to describe empirical evidence about the effect of employee treatment policies on the quality of financial statements that are mediated by the effectiveness of internal controls. The population was officials of financial and asset administration and treasurer in the Regional Work Units (SKPD) of the Baubau City Government. Determination of the size of the sample using Slovin formula with a total of 102 respondents. The method of data collection is done through questionnaires. The data analysis technique used path analysis with SPSS version 20 software. The results showed that the employee’s treatment policy had a positive effect on the effectiveness of the internal control of the Baubau City Government. However, the employee's treatment policy does not affect the quality of the Baubau City Government financial report. This study proves the existence of a full mediating effect by the effectiveness of internal controls on the effect of employee’s treatment policies towards the quality of financial statements.

PENGARUH KEBIJAKAN TREATMENT KARYAWAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL DAN KUALITAS LAPORAN KEUANGAN SEKTOR PUBLIK