文章基本信息

标题：Factors influencing the information quality of local government financial statement and financial accountability
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作者：Nur Fitri Dewi ; S. M. Ferdous Azam ; Siti Khalidah Mohd Yusoff 等
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：9
页码：1373-1384
DOI：10.5267/j.msl.2019.5.013
出版社：Growing Science
摘要：The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questionnaire which is distributed among 161 out of 303 population of employees of the Agency (Dinas) in the Government of South Sumatra Province, Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The result shows that internal control system and human resource competence positively influenced on the information quality of local government financial statement. Internal control system and human resource competence also influence positively on financial accountability both directly and indirectly mediated by the information quality of local government financial statement. Moreover, the information quality of local government financial statement directly and positively influence the financial accountability. The results of this study can be beneficial for the government as input and material considerations in determining policies specifically related to improve the quality of information on government financial statements and financial accountability.
关键词：Internal control system;Human resource competence;Information quality of financial;statement;Financial accountability