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