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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi : Journal of Economic Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas Journals of Ners Community International Journal of Nursing and Health Services (IJNHS) GEMA EKONOMI Journal of Multidisciplinary Academic Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Journal of Nursing and Public Health (JNPH) Jurnal Health Sains GUYUB: Journal of Community Engagement Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Cahaya Mandalika Abdimisi Interdisciplinary Social Studies Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Kelola : Jurnal Ilmu Sosial Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Humanis Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Formosa Journal of Science and Technology (FJST) Journal of Hospital Management Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) BULLET : Jurnal Multidisiplin Ilmu JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Inovasi Kesehatan Global International Journal of Economics and Management Sciences International Journal of Health and Medicine Management Dynamics: International Journal of Management and Digital Sciences Global Management: International Journal of Management Science and Entrepreneurship Jurnal Cinta Nusantara
MF. Arrozi Adhikara
Universitas Esa Unggu
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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 Adityarini, Danuta Adrie Putra Agus Munandar Agus Munandar Alfadli Santowijaya Alfira Ulfa Anastina Tahjoo Andiko Tongga Andry Andry Andry Andry ANDRY, ANDRY Anugrah, Faisal Arham Irzan Bella Alfitri Bella Savira Chooky Novalino Christophera R Lucius CSP Wekadigunawan Danuta Adityarini Deny Erfin Dihin Septyanto Dini Handayani Dwinijanti, Lenny Ediansyah Ediansyah Elizabet Novrianthi Mahdalena Ellya Niken Prastiwi Elvina. R. M Endah, Nur Jannah Endang Ruswanti Erish Harry Angkat Erry Yudhya Mulyani Fachmi Tamzil Fachturohman, Mochamad Arfan Fahad Fahad Fannysa Astika Prihardini Febriarukmini, Rumbita Feni Endah Trisnawati Ferry Ferdian Nugraha Fredy Rizaldi Fredy Rizaldi Guntur Desar Dwiputra Handayani, Herlina Handayani, Sri Handayani, Sri Harahap, Riska Anjla Hardiyati Indah Nurpala, Siti Indah Nurpala, Siti Hardiyati Irianto, Sugeng Eko Irzanto Yunda ISMA PRASETYA WARDANI Jatmiko Jatmiko Jatmiko, Jatmiko Kemala Rita Ketut Yuliani Wijaya Krisintiya Riyana Kristanti M., Novera Kristanti M., Novera Kurnia Ramadhan Kusumapradja, Rokiah Lenny Dwinijanti Luciana Indah Permatasari Lucki Lucki Luluk Larasati Maslichah Maslichah Maslichah, Maslichah Mochammad Adam Eldi Mohamad Reza Hilmy Mohamad Reza Hilmy Mulyanah Mulyanah Mulyanah, Mulyanah Musaida, Musaida Namira Azzahra Nofiarni, Nofiarni Nofierni, Nofierni Novadiana, Novadiana Nur Diana Nur Diana Permatasari, Luciana Indah R. Fresley Hutapea R. M, Elvina. Rahmawati, Wawah Reza Fadhilla Rian Adi Pamungkas Rian Adi Pamungkas Rina Mutiara Rina Wahyuni Rini Handayani ROKIAH KUSMAPRADJA Rosida Siboro Royhisar Martahan Simanungkalit Royhisar Martahan Simanungkalit Rumbita Febriarukmini Sandra Dewi sandra dewi Sandra Dewi Sapto Jumono Sapto Jumono Saputra, Sugiyono Selfie, Selfie Setyati, Ritta Setyati, Ritta Silviana Mustikawati, Intan Sri Handayani Sudarwan, Sudarwan Sugiyanto - Sugiyanto, Sugiyanto Suharna, Jaka Supriyantoro Supriyantoro Suriadi Suriadi Susanthy, Adhita Taufiq Tirtayasa, Charli Otman Ummanah Ummanah, Ummanah Victor Livinus Victor Livinus, Victor Wahidi, Kemala Rita Wahyuni Dian Wahyuni, Yulia Wardani, Isma Prasetya WD Purwati Wekadigunawan, CSP Wenny Widodo, Agung Mulyo Wigianto, Welly Yusup Setiawan