文章基本信息

标题：Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia
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作者：Henny N. Tambingon ; Winwin Yadiati ; Ccecilia Lelly Kewo 等
期刊名称：International Journal of Economics and Financial Issues
电子版ISSN：2146-4138
出版年度：2018
卷号：8
期号：2
页码：262-268
语种：English
出版社：EconJournals
摘要：The purpose of this study to determine factors influencing the quality of financial reporting local government in Indonesia. The factor studied consist of commitment apparatus, role of internal audit, and accounting information system. The sample is picked up randomly by a random sample technique. The data collected is then tested for its validity and reliability so that the data is valid to be processed. The unit of analysis in this study is 66 unit tool of regency/city Indonesian local government . Hypothesis to be tested by a statistical t test: Ho is rejected if tcount > tcritical, α = 0.05 level. The results showed that the commitment apparatus, role of internal audit have a significant effect on the quality of accounting information systems. Furthermore it was found that the quality of accounting information system has implications for the quality of financial reporting.
关键词：apparatus commitment; role of internal audit; Quality of accounting information system; financial reporting