Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

Authors

  • Bambang Jatmiko Faculty of Economic, Universitas Muhammadiyah Yogyakarta, Indonesia
  • Dadang Irawan Faculty of Economic, Universitas Muhammadiyah Yogyakarta, Indonesia
  • Zaky Machmuddah Faculty of Economic and Business, Universitas Dian Nuswantoro Indonesia
  • Titi Laras Faculty of Economic and Business, Universitas Janabadra Indonesia

DOI:

https://doi.org/10.36941/ajis-2020-0026

Abstract

The purpose of this study is to test and empirically prove the influence of human resource capacity, the application of government accounting standards, the use of information technology, internal control systems, and financial supervision on the quality of information on local government financial statements. The problem in this study is that the quality of information on local government financial reports is still uneven, and the level of compliance with laws and regulations regarding local government financial reporting is lacking. The standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. The population in this study is the Regional Government of Brebes Regency with a sample of 40 SKPD offices, and the determination of the sample is based on purposive sampling with the criteria for officials of each SKPD who have authority over the recording, preparation, and reporting of local government finances. The application used to process data in SPSS 25. The method used is the classical assumption test, hypothesis testing, and multiple regression analysis. The results of this study indicate that the Capacity of Human Resources and the Government's Internal Control System has a positive effect on the Quality of Information on the Regional Government's Financial Statements. Application of SAP, Utilization of Information Technology, and Financial Oversight do not affect the Quality of Information on Regional Government Financial Statements.

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Published

2020-03-10

How to Cite

Jatmiko, B., Irawan, D., Machmuddah, Z., & Laras, T. (2020). Factors Affecting Regional Government Financial Statements: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(2), 89. https://doi.org/10.36941/ajis-2020-0026

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Section

Research Articles