Effect of Employee Competence and Internal Control Systems on Accounting Information Quality of the local Government in West Java region
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidad del Zulia
2020
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| _version_ | 1876441716763918336 |
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| author | Nunuy Nur Afiah |
| author_facet | Nunuy Nur Afiah |
| contents | Effect of Employee Competence and Internal Control Systems on Accounting Information Quality of the local Government in West Java region Nunuy Nur Afiah Adhi Alfian Poppy Sofia Política employee competence internal control system Accounting information quality The purpose of this study was to empirically examine the effect of employee competence and internal control system on accounting information quality. The research was conducted to all local governments in the West Java region. The respondent are SKPD, PPKD, and the Regional Inspectorate on Local Government respectively; each local government sent six research questionnaires. The data analysis tool used was structural equation modeling (SEM). The results also show that employee competence and internal control system simultaneously gave the significant effect on accounting information quality, therefore a combination of both aspects can be considered as an improvement. 2020 artículo científico 1316-5216 https://www.redalyc.org/articulo.oa?id=27963086015 https://www.redalyc.org/journal/279/27963086015/ https://www.redalyc.org/journal/279/27963086015/html/ https://www.redalyc.org/journal/279/27963086015/27963086015.epub https://www.redalyc.org/journal/279/27963086015/movil https://doi.org/10.5281/zenodo.3774595 en http://www.redalyc.org/revista.oa?id=279 Utopía y Praxis Latinoamericana application/pdf Universidad del Zulia Utopía y Praxis Latinoamericana (República Bolivariana de Venezuela) Num.1 Vol.25 |
| format | Artículo científico |
| id | redalyc_27963086015 |
| institution | Redalyc |
| language | en |
| publishDate | 2020 |
| publisher | Universidad del Zulia |
| spellingShingle | Effect of Employee Competence and Internal Control Systems on Accounting Information Quality of the local Government in West Java region Nunuy Nur Afiah Política employee competence internal control system Accounting information quality Effect of Employee Competence and Internal Control Systems on Accounting Information Quality of the local Government in West Java region Nunuy Nur Afiah Adhi Alfian Poppy Sofia Política employee competence internal control system Accounting information quality The purpose of this study was to empirically examine the effect of employee competence and internal control system on accounting information quality. The research was conducted to all local governments in the West Java region. The respondent are SKPD, PPKD, and the Regional Inspectorate on Local Government respectively; each local government sent six research questionnaires. The data analysis tool used was structural equation modeling (SEM). The results also show that employee competence and internal control system simultaneously gave the significant effect on accounting information quality, therefore a combination of both aspects can be considered as an improvement. 2020 artículo científico 1316-5216 https://www.redalyc.org/articulo.oa?id=27963086015 https://www.redalyc.org/journal/279/27963086015/ https://www.redalyc.org/journal/279/27963086015/html/ https://www.redalyc.org/journal/279/27963086015/27963086015.epub https://www.redalyc.org/journal/279/27963086015/movil https://doi.org/10.5281/zenodo.3774595 en http://www.redalyc.org/revista.oa?id=279 Utopía y Praxis Latinoamericana application/pdf Universidad del Zulia Utopía y Praxis Latinoamericana (República Bolivariana de Venezuela) Num.1 Vol.25 |
| title | Effect of Employee Competence and Internal Control Systems on Accounting Information Quality of the local Government in West Java region |
| topic | Política employee competence internal control system Accounting information quality |
| url | https://www.redalyc.org/articulo.oa?id=27963086015 https://www.redalyc.org/journal/279/27963086015/ https://www.redalyc.org/journal/279/27963086015/html/ https://www.redalyc.org/journal/279/27963086015/27963086015.epub https://www.redalyc.org/journal/279/27963086015/movil https://doi.org/10.5281/zenodo.3774595 |