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Yusup Setiawan
Faculty of Economics & Business, University of Esa Unggul, Jakarta, Indonesia
Economics, Econometrics & Finance

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Determinants of central government financial report quality Yusup Setiawan; Muhammad Fachruddin Arrozi
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.45174

Abstract

Purpose:   This research seeks to explore the various factors that affect quality of central government's financial statements, with a specific emphasis on role of information systems, internal control maturity, and the professionalism of civil servants, while also examining the moderating role of civil servant professionalism. Methodology/approach: A quantitative causal-associative design was employed using secondary data from 81 Indonesian Ministries/Agencies. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). Findings:  The findings confirm all variables have a positive and significantly impact on financial report quality. Civil servant professionalism does not moderate correlation between utilization of information systems and financial report quality, but it negatively moderates correlation between internal control maturity and financial report quality. Practical and Theoritical contribution/Originality: Investing in civil servant professionalism is the most effective strategy for enhancing financial reporting quality, and that internal control approaches should be adapted to professionalism level. Research Limitation:  This study has several limitation such as cross-sectional design cannot capture long-term causal relationships and the unit of analysis is K/L prior to the dissolution for the 2024 New Cabinet formation, now expanded to 98 K/L.
Co-Authors MF. Arrozi Adhikara