The Effect of Good Corporate Governance, an Internal Control System, and Human Resource Competency on the Calibre of Financial Information

Purpose: This study examines the impact of internal control systems, human resource skills and good corporate governance on the quality of financial statements, using professionalism as a moderating variable. Design/methodology/approach: The study focuses on companies owned by Banque Rurale. The study uses a purposive sampling technique, seeking participants with at least one year's experience working in the accounting department of the Rural Banks. 138 people who agree to be research subjects are the target of the direct questionnaire used to collect the data. The data collected were processed using SmartPLS version 4 software as a data analysis tool. Findings: The results indicate that competent human resources and good corporate governance have a significant impact on the quality of financial statements, but internal control systems do not. Practical implications: Furthermore, professionalism, as a moderating variable, strengthens the link between good corporate governance, the internal control system and the quality of financial statements. Originality/value: On the other hand, professionalism does not act as a moderator in the relationship between human resource skills and the quality of financial statements.