{"id":"W3168039591","doi":"10.5267/j.ac.2021.5.017","title":"The effect of public governance, human resource quality, characteristics of the government internal su-pervisory apparatus, and the government internal supervisory system on the quality of local government financial report","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Lembaga Pengelola Dana Pendidikan","keywords":"Competence (human resources); Business; Local government; Corporate governance; Human resources; Accounting; Government (linguistics); Public sector; Quality (philosophy); Finance; Economics; Public administration; Management; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004308823,0.0002554218,0.0002899114,0.0008996954,0.0004646401,0.001946432,0.000371913,0.0003095091,0.00333137],"category_scores_gemma":[0.02289246,0.0001414134,0.0003669983,0.00104378,0.001486014,0.0008499006,0.001292748,0.0007191758,0.0002520288],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001536869,"about_ca_system_score_gemma":0.002417105,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01082292,"about_ca_topic_score_gemma":0.01472825,"domain_scores_codex":[0.9942343,0.003300801,0.0002707923,0.0004213642,0.001171982,0.0006007907],"domain_scores_gemma":[0.9465539,0.02543808,0.01678172,0.002640953,0.004149041,0.004436275],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001034511,0.000282771,0.9876699,0.00003217675,0.0001265146,0.00007914933,0.001210809,0.0004925184,0.0003362726,0.0008103732,0.000189447,0.008666552],"study_design_scores_gemma":[0.000006161294,0.00008323175,0.9970606,0.0000124841,0.00002777443,0.00001420756,0.001624845,0.0006440494,0.0001479367,0.000165672,0.0002074166,0.000005653081],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9970408,0.00004837092,0.0002634861,0.0001071815,0.000002865602,0.00001350841,0.00004328191,0.000006410284,0.002474104],"genre_scores_gemma":[0.9996657,0.00001664888,0.00007370776,0.000007295176,0.000002092702,0.000005370955,0.0000305181,0.00000104705,0.0001975003],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01082292,"threshold_uncertainty_score":0.02278751,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02300329723599731,"score_gpt":0.2454046135559977,"score_spread":0.2224013163200003,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}