Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

Jatmiko, Bambang; Irawan, Dadang; Machmuddah, Zaky; Laras, Titi

doi:10.36941/ajis-2020-0026

Cited by 3 publications

(2 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…According to Yusran (2023) and Jatmiko, et al (2020), human resource competence influences the quality of local government financial reports in a profitable way. This shows that the quality of local government financial reporting does not necessarily increase along with the increase in the competence of local government human resources.…”

Section: Private Companiesmentioning

confidence: 99%

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

Hasbullah,

Hidayah Tullah,

Farhan

2023

IJTAR

View full text Add to dashboard Cite

The quality of financial reports is the result of the process of accounting activities which can conclude the financial information used in making decisions. Financial reports must meet certain requirements to provide good financial reports. The purpose of this study is to determine the factors that influence the quality of financial statements. The method used is SLR (Systematic Literature Review). the Publish or Perish program is used to collect journal articles taken from the Google Scholar database to support research conducted. The articles collected are articles published with a period of 2018-2023, as many as 10 Scopus indexed international journal articles obtained from Google Scholar and Publish or Perish which are full text manuscripts and which can be accessed. Based on the results of the study, the factors that influence the quality of financial reports include accounting information systems, internal controls, country, religious status, gender, fixed assets, proof of ownership, information technology, application of accounting standards, human resources, culture, company size , age and psychological effect on the quality of financial reports

show abstract

Section: Private Companiesmentioning

confidence: 99%

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

Hasbullah,

Hidayah Tullah,

Farhan

2023

IJTAR

View full text Add to dashboard Cite

show abstract

“…Human resource competence is the ability of an individual in a government organisation to carry out its functions and/or authorities to achieve goals effectively and efficiently (Jatmiko et al 2020). Competent human resources must carry out regional financial management where competence is a characteristic that underlies the achievement of higher performance in work.…”

Section: Human Resources Competencementioning

confidence: 99%

The Moderating Role of Financial Supervision toward Quality of Financial Reporting at Deli Serdang, Indonesia

Lubis

Yahya

Sibarani

et al. 2022

IJFEB

View full text Add to dashboard Cite

This study aims to analyse the determinants of the quality of information on the financial statements of the Deli Serdang district government with supervision as a moderating variable. In this study, we use the variable of human resources competency, government accounting standards, internal control systems and quality of local government financial report information. The population in this study were 90 employees in the accounting department at the SKPD in the Deli Serdang district, Indonesia. The data were collected using a survey questionnaire and analysed using the Structural Equation Modeling (SEM) Partial Least Square (PLS). Also, it is assisted by SmartPLS-3. The result indicates that government accounting standards and internal control systems significantly affect the quality of local government financial statement information. In contrast, human resource competence does not significantly affect the quality of local government financial report information. Regional financial supervision cannot moderate the relationship between human resource competence, government accounting standards, and internal control systems on government financial report information quality.

show abstract

Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies

Sudarlan,

Surahman,

Affan

et al. 2024

Public and Municipal Finance

View full text Add to dashboard Cite

The quality of financial reporting in village-owned enterprises (VOEs) is critical for ensuring transparency and accountability in local governance. This study explores the impact of education level, training programs, work experience, internal control systems, and information technology on the quality of financial reports in VOEs. The objective is to determine how these factors influence financial reporting quality to support effective local governance. The paper involves a sample of 120 VOE managers and employs quantitative analysis to examine the relationships between these factors and the quality of financial reporting in Indonesia. The results indicate that higher education levels, comprehensive training programs, and extensive work experience positively affect the quality of financial reporting. Specifically, the study finds that educated personnel and well-structured training programs enhance the accuracy and reliability of financial reporting. In contrast, the anticipated positive impact of IT utilization on financial reporting quality was not observed, suggesting that issues related to IT infrastructure and integration may limit its effectiveness. Additionally, robust internal control systems significantly improve the quality of financial reports. Overall, the analysis emphasizes the importance of investing in education, training, and internal controls to enhance financial reporting quality in VOEs. The findings highlight the need for further research into the challenges of IT integration to fully harness its benefits for financial transparency.

show abstract

Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

Cited by 3 publications

References 5 publications

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

Factors Affecting The Quality of Financial Reports: A Systematic Literature Review

The Moderating Role of Financial Supervision toward Quality of Financial Reporting at Deli Serdang, Indonesia

Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies

Contact Info

Product

Resources

About