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

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.

Keywords: {'name': 'Employee competence'}, {'name': 'Accounting Information System'}, {'name': 'Internal Control System'}, {'name': 'Leadership style'}, {'name': 'quality of financial statements'}

Authors & affiliations

Eva Puspahani
Affiliation not supplied

Sutrisno T
Affiliation not supplied

Imam Subekti
Affiliation not supplied

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