Governance as a Mediating Factor: Determinants of the Quality of Regional Government Financial Reports from the Perspective of Systems and Human Resource Quality
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...