Quality of Financial Statements in Indonesian Local Governments

• 발행기관: 한국유통과학회
• 저자명: Khoirul ASWAR Meilda WIGUNA Eka HARIYANI Ermawati ERMAWATI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.6, 993~999쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.06.30

영문 초록

This study aims to analyze the effect of internal control systems, GAS implementation, internal audit, and information technology on the quality of financial statements. Employees from the financial division of SKPD in Mandailing Natal Regency, Indonesia, made up the study’s sample. Mandailing Natal Regency is a district of North Sumatera province that has received a qualified opinion on its financial statements for the past two years, and the agencies in Mandailing Natal Regency were chosen for two reasons: first, they are financial statement users; second, the department in question is SKPD. 112 respondents were accepted and analyzed. The analysis technique applied Structural Equation Modeling. The results show that internal control systems, the implementation of government accounting standards, and information technology had a significant impact on the quality of financial statements. Meanwhile, internal audit had no significant relationship on the quality of financial statements. The findings suggest local government should provide adequate information technology from both equipment and maintenance so that financial report preparation staff is able to utilize this information technology to support the regional government’s financial reporting process. It is up to them to be able to produce reliable, relevant, comparable, and understandable financial statements for users.

목차

1. Introduction

2. Literature Review

3. Research Method

4. Results and Discussion

5. Conclusion

키워드

Internal Control Systems Government Accounting Standards Internal Audit Information Technology Financial Statements