The determinants of the quality of financial statements moderated by leadership style-Reference-Cited by-同舟云学术

The determinants of the quality of financial statements moderated by leadership style

Published:2022-04-30 Issue:3 Volume:11 Page:175-185
ISSN:2147-4478
Container-title:International Journal of Research in Business and Social Science (2147- 4478)
language:
Short-container-title:IJRBS

Author:

Puspahani Eva,T Sutrisno,Subekti Imam

Abstract

This study aims to examine the influence of employee competence, accounting information systems, and internal control systems on the quality of financial statements moderated by leadership style in State Universities. The research data was obtained through questionnaires to 128 financial management officials at 75 State Universities of the Ministry of Education and Culture. The data analysis method used SEM-PLS with the SmartPLS 3.0 application. The results of this study showed that employee competence, accounting information systems, and internal control systems had a positive effect on the quality of financial statements. Leadership style as a moderating variable was able to strengthen the influence of employee competence, and accounting information systems on the quality of financial statements and weaken the influence of the internal control system on the quality of financial statements.

Publisher

Center for Strategic Studies in Business and Finance SSBFNET

Subject

General Earth and Planetary Sciences,General Environmental Science

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