Abstract:Human resources have a significant role in the quality of financial reporting. The existence of competent and independent human resources has a wide level of description of the company's financial management. This study purposes to analyze the factors that affect the quality of company financial reporting in some industries in Bandung, by observing at organizational culture and internal audit quality as seen from the auditor professionalism and competence. This research was conducted on 95 employees of the fin… Show more
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