Quality of Indonesia government financial statements

Dewi Anggadini, Sri and Syarifudin Yahya, Afif and Saepudin, Asep and Lnu, Surtikanti and Damayanti, Sari and Suzana Kasim, Eley (2023) Quality of Indonesia government financial statements. Journal of Eastern European and Central Asian Research, 10 (1).

[img] Text

Download (3MB)
[img] Text
B.A.48. Quality of Indonesia Government Financial Statemen.pdf

Download (4MB)
[img] Text
[B.A.48] Kores - JEECAR 2023.pdf

Download (11MB)


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.

Item Type: Article
Subjects: Jurnal Tercetak
Divisions: Universitas Komputer Indonesia
Depositing User: Muhamad Heru Nuralam
Date Deposited: 07 Sep 2023 04:30
Last Modified: 13 Sep 2023 05:44
URI: http://repository.unikom.ac.id/id/eprint/70366

Actions (login required)

View Item View Item