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Zulkfli Fachri
Financial and Development Supervisory Agency (BPKP), Representative of East Nusa Tenggara Province.
Economics, Econometrics & Finance

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ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS Zulkfli Fachri; Mediaty Mediaty
Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.474 KB) | DOI: 10.26487/hebr.v3i1.1489

Abstract

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.
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