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

Eva Puspahani, Sutrisno T and Imam Subekti
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Eva Puspahani: Department of Accounting, Faculty Economics and Business Universitas Brawijaya, Malang, East Java, Indonesia
Sutrisno T: Department of Accounting, Faculty Economics and Business Universitas Brawijaya, Malang, East Java, Indonesia
Imam Subekti: Department of Accounting, Faculty Economics and Business Universitas Brawijaya, Malang, East Java, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 3, 175-185

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. Key Words:Employee competence, Accounting Information System, Internal Control System, Leadership style, quality of financial statements

Date: 2022
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