Jauhari, Hadi and Dewata, Evada and Natoen, Ardiyan and Sari, Yuliana and Hartiyani, Siti Johanne (2017) DETERMINING FACTORS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS PALEMBANG CITY. Sriwijaya Economics, Accounting, and Business Conference (SEBC). pp. 405-429. ISSN 979-587-703-8 (ISBN)
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Abstract
The study was based on the success of Local Government of Palembang in Indonesia for seven consecutive years since 2010 until 2016 gaining Unqualified Opinion. The study aimed to know the determining factors of the implementation of Government Accounting Standard and the Quality of Local Government Financial Statement. The study was conducted by 50 Regional Organization of Palembang. Sampling was done by using purposive sampling method. Based on the sampling technique, obtained respondents as much as 150 respondents. The analytical method used in this study used path analysis. The results showed that partially information of technology had no significant effect on the implementation of Government Accounting Standards, however, employee competence and the internal control system have a significant positive effect on the implementation of Government Accounting Standards. The internal control system partially had no significant effect on the quality of Local Government Financial Statements, while employee competence, information of technology and the implementation of Government Accounting Standard had a significant positive effect on the quality of Local Government Financial Statements. Simultaneously, employee competence, information of technology, and the internal control system could affect the implementation of Government Accounting Standard so that could improve the quality of Local Government Financial Statements.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Quality of Government Financial Report, Competence, Government Accounting Standards, Internal Control System |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Business Administration > Proceeding and Seminar |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 20 Mar 2023 09:34 |
| Last Modified: | 20 Mar 2023 09:34 |
| URI: | http://eprints.polsri.ac.id/id/eprint/13105 |
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