文章基本信息

标题：KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW
本地全文：下载
作者：Farah Faadillah Herindraningrum ; Indrawati Yuhertiana
期刊名称：EL-MUHASABA
印刷版ISSN：2086-1249
出版年度：2021
卷号：12
期号：2
页码：157-171
DOI：10.18860/em.v12i2.12287
语种：English
出版社：Jur. Akuntansi Fak. Ekonomi
摘要：This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.
关键词：Financial Report;Accountability;Transparency