Open AccessPengaruh Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintah Dengan Intervening Pencegahan Fraud
Author(s) -
Sahmin Noholo
Publication year - 2021
Publication title -
jambura accounting review
Language(s) - English
Resource type - Journals
ISSN - 2721-3617
DOI - 10.37905/jar.v2i2.40
Subject(s) - competence (human resources) , human resources , business , intervening variable , descriptive statistics , accounting , business administration , psychology , management , medicine , environmental health , economics , social psychology , statistics , population , mathematics
This study aims to determine the effect of human resource competence on the quality of government financial reports with fraud prevention as an intervening variable. The approach in this research is quantitative with the expost facto method. The data in this study are primary data through a questionnaire. The data analysis used is descriptive analysis and inferential analysis (SEM PLS). The results of this study indicate that (1) Human Resource Competence has a positive but not significant effect on Fraud Prevention. (2) Human Resource Competence has a positive and significant impact on the Quality of Government Financial Reports. (3) Fraud Prevention has a positive and significant effect on the Quality of Government Financial Reports. (4) Competence of Human Resources through Fraud Prevention has a positive but not significant effect on the Quality of Government Financial Reports.