文章基本信息

标题：Quality of Financial Statements in Indonesian Local Governments: An Empirical Investigation
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作者：ASWAR, Khoirul ; WIGUNA, Meilda ; HARIYANI, Eka 等
期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2021
卷号：8
期号：6
页码：993-1000
DOI：10.13106/jafeb.2021.vol8.no6.0993
语种：English
出版社：Korean Distribution Science Association
摘要：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.
关键词：Internal Control Systems;Government Accounting Standards;Internal Audit;Information Technology;Financial Statements