This study analyzes the effects of the internal control system, accounting system, and human resource quality on the financial statement quality of the Brebes Regency Government, with good corporate governance (GCG) as mediator. Data from 200 civil servants across 50 regional agencies, selected by purposive sampling, w...
Nuraini Pujiastuti, Dewi Indriasih, Abdulloh Mubarok· Jurnal Manajemen Motivasi· 0 citations
Key Audit Matters (KAM) have become an important component of auditor reporting by providing additional information regarding issues considered most significant during the audit process. This study examines the effects of earnings management, audit quality, and audit committee effectiveness on KAM disclosure and evalua...
Aslih Auladhana, D. Rahmatika, Abdulloh Mubarok et al.· The International Conference...· 0 citations
Transparency positively affects performance and mediates the effects of DDDM and SIKD utilization, but not of digital governance capability, supporting evidence-based bureaucratic reform.