The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia

Masnila, Nelly; Mayasari, Riana; Firmansyah, Firmansyah; Febriantoko, Jovan; Said, Jamaliah

doi:10.47747/ijbme.v2i4.385

Cited by 3 publications

(3 citation statements)

References 7 publications

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“…The results of this study are in line with previous research who concluded that data reconciliation has a significant positive effect on the quality of financial reports (Cahyani, 2023;Choi et al, 2013;Pizzini et al, 2015;Wahyuni et al, 2018). Reconciliation competence has a positive and significant effect on the quality of the Nias Regency Regional Government's financial reports while previous research results show that internal and external reconciliations have a positive and significant effect on the quality of financial reports at BPS (Chairunnisa & Pamungkas, 2020;Masnila et al, 2021).…”

Section: Effect Of Data Reconcilliation On the Quality Of Financial R...supporting

confidence: 91%

The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable

Wardani,

Diatmika,

Werastuti

2023

IJSSB

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The quality of BMKG's financial reports needs to be improved in the context of bureaucratic reform and efforts to achieve transparency and accountability in government financial reporting. This research aims to analyze the influence of human resource competency, utilization of information technology, and data reconciliation with organizational commitment as a moderating variable on the quality of BMKG's financial reports. Non-probability sampling with purposive sampling was used to select the sample, resulting in 254 respondents participating in this study. The data used were primary and secondary data. The data analysis method employed was Partial Least Squares Structural Equation Modelling (PLS SEM) using the Smart PLS program. The results of this research indicate that human resource competency, utilization of information technology, and data reconciliation have a significant positive effect on the quality of financial reports. Organizational commitment as a moderating variable can strengthen the influence of human resource competency on the quality of financial reports, but it cannot enhance the influence of information technology utilization and data reconciliation on the quality of financial reports. The implication of this research highlights the importance of developing human resource competency and implementing appropriate information technology in the preparation of high-quality financial reports.

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Section: Effect Of Data Reconcilliation On the Quality Of Financial R...supporting

confidence: 91%

The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable

Wardani,

Diatmika,

Werastuti

2023

IJSSB

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“…However, the escalating demands for accountability have posed challenges for principals, or the community, in carrying out their own management functions effectively. Consequently, due to these limitations, the community tends to entrust the management of their resources to what they perceive as a more capable entity-the government or steward (Masnila et al, 2021). This situation emphasizes the critical need for village policies to align with the practical realities on the ground.…”

Section: Discussionmentioning

confidence: 99%

The Influence of Accountability in Village Fund Allocation, Village Policies, and Village Institutions on Tourism Management (An Empirical Study of Edutourism in Teluk Perepat)

Fadila,

Mayasari,

Alfiansyah

et al. 2024

IJEBAR

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The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang II Village, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.

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“…The results of Taslim and Pratama's study state that regional financial performance is not able to mediate the relationship between fiscal pressure and human development index [20]. Research from Nelly Masnila, et., al also yields human development that can affect financial statements [21].…”

Section: Literature Studymentioning

confidence: 99%

Quality of Financial Reporting and Impact of GGG Implementation: Study on Local Government in Indonesia

Masnila¹,

Firmansyah²,

Febriantoko³

et al. 2022

Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)

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This study relates to good governance determinants to discover the relationship and impact of good government governance on the quality of financial reporting in the Indonesian capital. Independent variables such as legal culture, transparency, equality, accountability, and the Human Development Index are independent variables, but the quality of financial reporting is the dependent variable for this study. Because this research method is quantitative, in some cases only accountability variables that have a significant impact on the quality of the annual financial statements are detected. However, for other independent variables such as legal culture, transparency, impartiality, and the Human Development Index, this does not have a significant impact on the quality of financial reporting. However, at the same time, all independent variables have a significant impact on the quality of the annual financial statements. The coefficient of determination measurement obtained is equal to adjustment R2 = 0.257. This means that the quality of municipal financial reporting is affected by 25.7% of independent variables, while 74.3% is affected by other variables not considered in this study.

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The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia

Cited by 3 publications

References 7 publications

The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable

The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable

The Influence of Accountability in Village Fund Allocation, Village Policies, and Village Institutions on Tourism Management (An Empirical Study of Edutourism in Teluk Perepat)

Quality of Financial Reporting and Impact of GGG Implementation: Study on Local Government in Indonesia

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