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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Manajemen dan Bisnis Kreatif Jurnal Manajemen Bisnis Management and Accounting Expose Jurnal Ilmiah Wahana Pendidikan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Economic Reviews Journal Chatra: Jurnal Pendidikan dan Pengajaran El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomika dan Bisnis Journal of Ekonomics, Finance, and Management Studies
Abdul Yusuf
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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The Determinants of Central Government Financial Report Quality In Indonesia: The Moderating Role of The Internal Control System Triana Meinarsih; Abdul Yusuf
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43168

Abstract

Purpose: This study examines the effects of accrual-based government accounting (SAP), the quality of the State Civil Apparatus (ASN), and public accountability on the quality of financial reports, with the Government Internal Control System (SPIP) as a moderating variable. Grounded in agency theory, the study frames government agencies as agents obligated to report accurately to the public as principal. Methodology/approach: A quantitative survey design was employed. Structured questionnaires were distributed via Google Form through official KPPN email channels and physical distribution at KPPN coordination meetings, to 518 respondents across 34 ministries and agencies managing APBN funds throughout Indonesia. Hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, encompassing outer model assessment (measurement model) and inner model assessment (structural model) with bootstrapping (5,000 subsamples) for significance testing. Sample adequacy was verified using G*Power 3.1. Findings: All three exogenous constructs — accrual-based government accounting, ASN quality, and public accountability — positively and significantly influence financial report quality (R² = 0.754). SPIP significantly strengthens the positive effects of accrual-based accounting and public accountability, but does not significantly moderate the effect of ASN quality. Practical implications: Leaders and stakeholders should strengthen SPIP implementation, improve ASN competencies through targeted accounting training, and enhance budget planning and accountability practices to produce higher-quality financial reports. Originality/value: This study contributes novel evidence from a large national sample of APBN-managing work units on the moderating role of SPIP, grounded in agency theory, within Indonesia's central government financial reporting context.
Co-Authors Ady Wahyono Alifia Syafa Ardinezwari Alven Anisa Lestari Aria Dewi Septiani Dea Amelia Putri Delis Kartikawati Desi Jaelani Dessy Herdiana Devi Suci Lastari Diah Nur Mukholifah Diana Rizqiah Diputri Eka Diah Apriliani Fitria Wahyu Utami Kelsha Berliana Rifty Mahesa Januar Amarullah Maulida Naba Samawati Muhammad Arya Wirawan Muhammad Bintang Reviandra Muhammad Daffa Jauza Fikri Muhammad Faqih Muhammad Rama Rizaldi Muhammad Rizki Ramadhan Muhammad Syahid Alfattaah Mutia Mardhatillah Nadira Aisha Amidia Nafisah Dwi Yuliarida Najwa Khoerunissa Nia Darnia Nurmala Dewi Rahmawati Nurul Aulia Pebryani Lestari Priambudi Putri, Riska Mayasta Qobus Rayhaan Al Awaludin Rabhi Fathan Rahma Dini Aulia Raisya Putri Syafna Azzahra Riani Rahma Novelina Ridha Raisa Fajrin Ridho Fadilah Yuslen Riyandi Riyandi Rizka Dwi Syaharani Salma Nurhasanah Salwa Nabila Nuraeni Samuel Indra Marcelino Savrila Sekar Alifia Wibowo Sekar Nirwana Ros Sinta Aji Selviana Junaedi Putri Shifa Febrillia Nurjanah Sinta Apriyani SITI FATIMAH Siti Nurazizah Tegar Dwi Fajriatama Tiar Lina Situngkir Triana Meinarsih Yossy Marsyatrinisa