Moderation of Good Corporate Governance on Competence and Accounting Systems on Quality of Financial Statements

This study examines the effect of human resource competence and accounting systems on the quality of financial statements with good corporate governance as moderation at PT Sarana Bandar Nasional. This study's population was all accounting staff at branch offices and head offices, with 80 people using probability sampling techniques. The data analysis used multiple linear regression analysis and moderating regression analysis with the Moderated Regression Analysis approach. The results showed that the competence of human resources and the accounting system had a positive and significant effect on the quality of financial reports. Analysis of moderating variables with the MRA approach, namely good corporate governance, can moderate the relationship between human resource competence and the quality of financial reports positively. Meanwhile, good corporate governance can moderate the relationship between the accounting system and the quality of financial reports negatively.