Purpose: This study aims to examine the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), while investigating the mediating role of Accounting Information Systems (AIS) in the public sector context.Research Methodology: This study employed a quantitative a...
Puspa Riza, Sri Rahayu, E. Arum et al.· Jurnal Akuntansi Keuangan da...· 1 citation· ⚡1
Purpose: This study examines the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), with the moderating role of Organizational Culture (OC) within the Regional Office of the Religious Affairs Ministry of Jambi Province, Indonesia.
Methodology: The study inv...
Puspa Riza, Sri Rahayu, E. Arum et al.· Annals of Human Resource Man...· 0 citations
Financial statement fraud (FSF) remains a persistent concern in emerging markets, where institutional weaknesses and ineffective monitoring increase the risk of financial misreporting. Although prior studies have largely relied on the Fraud Triangle and its extensions, empirical evidence on the applicability of the GON...
E. Arum, Helpan Alfaridzi, Rico Wijaya et al.· Journal of Risk and Financia...· 0 citations
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