Quality Of Government Financial Statements Research Articles

Examining Factors that affect the Quality of Government Financial Statements

The purpose of this study is to evaluate the impact of various factors on the credibility of government financial statements. These factors include: apparatus competence, use of financial information systems, auditor quality, and auditor opinion. The participants in this study consisted of members of the Financial Report Compilation Team and external auditors of the Supreme Audit Agency (BPK) who examined local government financial reports. A total of 60 respondents were sampled, which were determined using the Purposive Sampling method. This research is a quantitative exploration of primary data. Questionnaires were used to obtain information. Descriptive statistics, normality, multicollinearity and heteroscedasticity tests, multiple regression tests, R-squared and t-test, and F-test were used to test the hypotheses. The results of this study show a positive and significant relationship between the quality of financial statements produced by the Jayapura Regional Government and the factors of Apparatus Competence, Use of Financial Information Systems, Auditor Quality, and Auditor Opinion.

Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.

The Effect of the Implementation of Government Accounting Standards, Human Resource Competencies, and Integrated Agency-Level Financial Application Systems as Determinants of the Quality of Government Financial Statements

This article presents a review of the factors that influence the quality of government financial statements as the dependent variable on the implementation of Government Accounting Standards (SAP), Human Resources competencies, and Integrated Agency-Level Financial Application System (SAKTI) as independent variables. This article has a purpose as a hypothesis that builds influence between variables so that it can be used in further research. This article is a literature review that shows that there is an influence of the variable implementation of Government Accounting Standards on the variable quality of government financial statements, the influence of the variable Human Resources competence on the variable quality of government financial statements, and the influence of the variable implementation of the Integrated Agency-Level Financial Application System (SAKTI) on the quality of government financial statements.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI LAMPUNG

ABSTRACTThis test aims to examine the effect of human resources on the quality of information on the provision of government financial statements. The influence of information technology on the quality of information on the provision of government financial statements. The effect of internal control on the quality of information on the provision of government financial statements. The effect of accounting understanding on the quality of information on the provision of government financial statements. External influence on the quality of information on the provision of government financial statements.The population in this study were some of the employees of the Lampung provincial government financial and development supervisory agency. Sample selection by purposive sampling. With a total of 40 respondents. The data used in this study are primary data. Data collection techniques by distributing questionnaires to financial and auditors. Technical analysis of data using multiple linear regression test.The results of this study found that human resources have a positive and partially significant effect on the quality of information on government financial statements. Information technology has a positive and significant effect on the quality of government financial statement information. Internal control has a positive and significant effect on the quality of government financial statement information. The level of understanding of accounting has a positive and significant effect on the quality of information on government financial statements. External factors have a positive and significant effect on the quality of government financial statement information.Keywords :Utilization of human resources information technology, internal control systems, accounting understanding, external factors, the quality of information on the financial statements of the Lampung provincial government.

Assessing Effect of The Factors that Influence Financial Reporting Information Quality

A particular form of information used as user requirements for the process of decision-making. A qualified information is important for interested party who used that information to reduce uncertainty and knowledge upgrade on the specific concern areas. By considering information is a wishful move for doing an activity. The information quality of financial statements that the government publishes in public has to meet standards to be trusted and used by people so people could rely on for making a decision. The objective to do this research is to verify relationship between human resources competency, accounting information system, and internal control on accounting information quality of government financial statements. The paradigm of this research is quantitative research. The sampling method used is a nonprobability sampling (saturated sampling) with quota. The research was conducted by distributing questionnaires to 43 respondents who are SIMDA operator on the government work unit of Central Sulawesi Provincial Government. Multiple linear regression analysis used to analyze data. The results showed that human resources competency, accounting information system, and internal control have a positive effect on the quality of financial reporting information in Central Sulawesi Provincial Government.

Determinants of Quality Review of Financial Statements

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.

Determinants of Quality Review of Financial Statements.

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.

PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara. The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KEPULAUAN TALAUD

This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of government financial statement at Talaud Island Regency Government. The sample in this research were the Head and Accounting Staff at Talaud Island Regency Government as 64 respondents. This research is quantitative using multiple regression analysis. To test the data quality by validity and reliability. Beside that testing by the classical assumption of normality, multicollinearity and heteroscedasticity. This research result indicates that organization commitment, utilization of information technology, and the effectiveness of internal control has effect significantly to the quality of government financial statements at Talaud island Regency Government and the human resource competence has effect but not significantly to quality of government financial statement at Talaud Island Regency Government. Suggestions to Talaud Island Regency Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting, as seen from the respondent data, proving that there are many officers who worked in the accounting who have educational non accounting. Keywords: Quality of Local Government Financial Statements, Organization Commitment, Human Resources Competence, Utilization of Information Technology, and the Effectiveness of Internal Control