The Influence of Regional Financial Accounting Understanding, SAP Implementation, Information Technology Utilization and Organizational Commitment on the Quality of Financial Statements with Human Resource Competency as Moderation
This study aimed to analyze understanding of regional financial accounting, the application of Government Accounting Standards (SAP), the utilization of information technology, and organizational commitment influence Local Government Financial Reports (LKPD), with human resource competence serving as a moderating varia...