Abstract
The purpose of this study examines the determinants of the quality of financial statements review, namely the procedure review, education level and time pressure on the quality of government financial statements reviews Jayapura City area. Goal Setting Theory is used to explain the relationship and influence of research variables. The population of 110 employees is the Government Internal Supervisory Apparatus (APIP) Jayapura City. The sample in this study amounted to N = 55 officers and obtained through purposive saRegional Inspectorate of mpling technique. The method of data analysis is multiple linear regression using survey data. The research findings indicate that the procedure reviews, the level of education is influential positive for the quality of the review of local government financial statements. While the time pressure has a negative effect on the quality of the review of the Jayapura city government financial statements.
Highlights
As the dynamic of the investment changes it enhances the importance of decision making which is the part of the Behavioral finance
The result shows that risk aversion is an important criterion in decision making but the investor that are risk averse are more logical and rational (Hunjra et al, 2012)
These believe and information create or force the investor to take any decision it can be an overreaction of available information or it can be a suitable decision for the betterment of the firm
Summary
As the dynamic of the investment changes it enhances the importance of decision making which is the part of the Behavioral finance. If the organization makes an appropriate decision of investment it will result in an increase of firm productivity and outcome (Mayfield et al, 2008) Researchers such as Kengatharan and Kengatharan (2014), Qadri and Shabbir (2014), Nofsinger and Varma (2013), highlighted the positive relationship between behavioural factors and decision making of investment in the stock market by an investor. This research focuses on the detailed analysis of the experience of the investor as well as the corporate governance and other factors It covers both theoretical and observed involvement of the factor in the decision making of investment. The study is limited to the investment decisions of the Iraqi investors it covers the moderating factors such as age, gender and financial education of the investors which is the contribution of the current study and in this way this study adds value to the current state of knowledge in the domain of behavioral finance
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