Factors of quality of financial report of local government in Indonesia

Friendly City 4 'From Research to Implementation For Better Sustainability'

地球科学;经济学

Muda, Iskandar^1 ; Haris Harahap, Abdul^1 ; Erlina, E.^1 ; Ginting, Syafruddin^1 ; Maksum, Azhar^1 ; Abubakar, Erwin^1

Accounting Department, Faculty of Economics and Business, Universitas Sumatera Utara, Padang-Bulan-Medan

20155, Indonesia^1

关键词: Accounting Information Systems;    Financial reports;    Indonesia;    Internal controls;    Local government;    Simple random sampling;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/126/1/012067/pdf
DOI  :  10.1088/1755-1315/126/1/012067

来源: IOP

【 摘 要 】

The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was conducted by distributing the questionnaires. The results showed that the degree of Accounting Information System and Internal Control simultaneously affect the Quality of Financial Report of Local Government. However, partially, Partially, accounting information system influence to the quality of financial report of local government and the internal control does not affect the quality of financial report.