Determinants of Local Government Financial Reporting Quality: Evidence from Jambi, Indonesia

Abstract

This study aims to analyze and empirically prove the influence of using accounting information systems, internal control, understanding of accounting, and work experience on the quality of financial reports in regional apparatus organizations in Jambi City. This research uses a questionnaire which then the data obtained is processed using SPSS 25 assistance. The population and samples taken in this study are the heads of finance subdivisions, staff and officials who make commitments to regional apparatus organizations in Jambi City. Sampling technique with saturated technique. Data analysis technique using multiple linear regression. The results showed that: (1) accounting information systems, internal controls, understanding of accounting, and internal controls affect the quality of financial reports, (2) accounting information systems affect the quality of financial reports, (3) internal controls affect the quality of financial reports, (4) understanding of accounting affects the quality of financial reports, (5) work experience affects the quality of financial reports. Keywords: accounting information systems, understanding of accounting, internal control, understanding of accounting, work experience, and quality of financial reports. DOI: 10.7176/RJFA/14-4-02 Publication date: February 28 th 2023