The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables

The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables

This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting. This Research is a population research with the number of respondents 52 State Civil Apparatus who officia...

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Bibliographic Details
Main Authors: Mega Kusuma Aryani, Kiswanto Kiswanto
Format: Article
Language:English
Published: Universitas Negeri Semarang 2017-09-01
Series:Jurnal Dinamika Akuntansi
Subjects:
capacity of hr
reliability
accrual based
Online Access:https://journal.unnes.ac.id/nju/index.php/jda/article/view/9733

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