1 |
Yendrawati, R. (2013). The Influence of Internal Control Systems and Human Resource Capacity on the Quality of Information on Financial Statements with External Factors as Moderating Variables. Accounting and Auditing Indonesia Journal, 17(2), 166-175.
|
2 |
Zulfah, I., Wahyuni, S., & Nurfaza, A. (2017). The Effect of Accounting Information System on the Quality of Financial Statements at SKPD North Aceh Regency. Journal of Accounting and Development, 3 (November), 46-57.
|
3 |
Mardani, L. B., & Suhartono, E. (2019). Analysis of the Influence of Financial Information Systems and Internal Control Systems on the Quality of Local Government Financial Statements (Study at the Government Service of Semarang City). Journal of Accounting and Applied Accounting, 10, 177-188.
|
4 |
Mutiana, L., Diantimala, Y., & Zuraida, Z. (2017). The Influence of Internal Control Systems, Information Technology, Quality of Human Resources and Organizational Commitment on Quality of Financial Statements (Study on Satker within the Ministry of Religion, North Aceh Regency). Darussalam Economic Perspective Journal, 3(2), 151-167.
|
5 |
Saleh, C., Hayati, H., Sumartono, S., Pratiwi, N. R. (2020). Moderating of Religiosity on Reward and Engagement: Empirical Study in Indonesia Public Service. Journal of Asian Finance, Economics and Business, 7(6), 287-296. https://doi.org/10.13106/jafeb.2020.vol7.no6.287
DOI
|
6 |
Setyowati, L., Isthika, W., & Pratiwi, R. D. (2016). Factors Affecting the Quality of Semarang City Government Financial Statements. Performance, 20(2), 179-191.
|
7 |
Shintia, C. I. A. P., & Erawati, N. M. A. (2017). The Influence of HR Quality, Information Systems, Internal Control and Organizational Commitment on the Quality of Financial Statements. Journal of Accounting at Udayana University, 2(2), 1186-1205.
|
8 |
Sutinen, J. G., & Kuperan, K. (1999). A socio-economic theory of regulatory compliance. International Journal of Social Economics, 174-193.
|
9 |
Tawakal, I., & Suparno. (2017). The Influence of the Application of Accounting Information System, Internal Control System and Human Resource Competency on the Quality of Financial Statements of Regional Work Units in the City Government of Banda Aceh. Accounting Economics Student Scientific Journal, 2(4), 125-135.
|
10 |
Ha, V. D. (2020). Impact of Organizational Culture on the Accounting Information System and Operational Performance of Small and Medium Sized Enterprises in Ho Chi Minh City. Journal of Asian Finance, Economics and Business, 7(2), 301-308. https://doi.org/10.13106/jafeb.2020.vol7.no2.301
DOI
|
11 |
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does Competency, Commitment, and Internal Control Influence Accountability? Journal of Asian Finance, Economics and Business, 7(4), 223-233. https://doi.org/10.13106/jafeb.2020.vol7.no4.223
DOI
|
12 |
Herawati, H. (2014). The Effect of Internal Control System on the Quality of Financial Statements. Journal SIKAP, 11(1), 49.
|
13 |
Juwita, R. (2013). The Effect of the Implementation of Government Accounting Standards and Accounting Information Systems on the Quality of Financial Statements. Trikonomika, 12(2), 201-214.
DOI
|
14 |
Husna, F. (2013). The Effect of Human Resources Quality, Financial Control, and Government Internal Control Systems on the Value of Government Financial Reporting. Accounting Journal, 1(2), 1-20.
|
15 |
Husna, N., Rasyidin, M., & Zairinah, A. (2017). The Effect of the Government's Internal Control System on the Quality of Financial Statements at the Government North Aceh Regency. Journal of Accounting and Development, 3(2), 107-114.
DOI
|
16 |
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, 305-360.
DOI
|
17 |
Mahaputra, I. P. U. R., & Putra, I. W. (2014). Analysis of Factors Affecting the Quality of Local Government Financial Reporting Information. E-Journal Accounting Universitas Udayana, 2, 400.
|
18 |
Wardani, D. K., & Andriyani, I. (2017). The Effect of Human Resources Quality, Utilization of Information Technology, and Internal Control Systems on the Reliability of Village Government Financial Reporting in Klaten Regency. Accounting Journal, 5(2), 88-98.
|
19 |
Astrawan, K. P., Wahyuni, M. A., & Herawati, N. T. (2016). The Influence of Accounting Information System, Human Resource Capacity, Internal Control and Financial Supervision of Local Governments on the Promptness of Regional Government Financial Reporting at SKPD Buleleng Regency. E-Journal SI AK Universitas Pendidikan Ganesha, 6(3), 1-13.
|
20 |
Evicahyani, S. I., & Setiawina, N. D. (2016). Analysis of Factors Affecting the Quality of Regional Government Financial Statements of Tabanan Regency. E-Journal Economic and Business Universitas Udayana 5(3), 403-428.
|