Quality of Indonesia government financial statements-Reference-Cited by-同舟云学术

Quality of Indonesia government financial statements

Published:2023-01-08 Issue:1 Volume:10 Page:93-103
ISSN:2328-8280
Container-title:Journal of Eastern European and Central Asian Research (JEECAR)
language:
Short-container-title:JEECAR

Author:

Anggadini Sri Dewi^ORCID,Afif Syarifudin Yahya ^ORCID,Saepudin Asep,Surtikanti Surtikanti,Sari Damayanti ,Eley Suzana Kasim

Abstract

This research aimed to determine the financial accounting system's effect and human resources' value regarding the quality of government financial reports. The method used is descriptive and verification of several methods. The unit of analysis is the local government apparatus, and then the observation unit of the regional government agencies. The data processing method uses SEM, and the data used is the primary data. The results indicate an effect of the applicable financial accounting system and the quality of human resources on the value of government financial reports. The result shows that an optimal financial accounting system and competent human resources can influence quality financial reports. This research is expected to be valid for local governments in making decisions to realize effective and efficient financial reporting management.

Publisher

Journal of Eastern European and Central Asian Research

Subject

Marketing,Organizational Behavior and Human Resource Management,Strategy and Management,Economics and Econometrics,Finance,Business and International Management

Reference33 articles.

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