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The purpose of this research is to test the quality of humans resources, supporting facilities and infrastructure, compliance with regulations, the implementation of SAIBA and the commitment of leaders to the quality of financial statements at State Universities in North Sumatera, namely UINSU and UNIMED. Reliable quality of financial statements is a goal that a government entity always wants to achieve. The quality of financial statements must be supported by factors that are able to realize accountable reports. The population and samples in this study were financial employees of UINSU and UNIMED. The sample in this study uses census method where all populations are sampled because financial employees at UINSU and UNIMED are permanent employees who are specifically in the position of finance department. The results of the study were tested with SEM SmartPLS and the results showed that only supporting facilities and infrastructure significantly affected the quality of financial statements. While human resources, regulatory compliance, SAIBA and leadership commitments have no effect on the quality of financial statements of the State University of in North Sumatra, namely UNIMED and UINSU.
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