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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Kompartemen : Jurnal Ilmiah Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma Proceeding of National Conference on Accounting & Finance Applied Accounting and Management Review
Fajar Rina Sejati
Universitas Yapis Papua
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Applied Accounting and Management Review

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QUALITY OF FINANCIAL REPORTS IN PAPUA PROVINCE: WHAT FACTORS INFLUENCE IT? Wulan Asmiati; Sahrul Ponto; Dian Pertiwi; Fajar Rina Sejati
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5094

Abstract

Government accounting standards, internal control systems, regional government financial accounting systems, and resource competencies were tested to see whether they had an effect or not on the quality of local government financial reports in Papua Province. A total of 57 questionnaires from 27 OPDs were analyzed using multiple linear regression analysis. The results of this research indicate that government accounting standards and human resource competency respectively have an influence on the quality of local government financial reports. In other hand, internal control system and regional government financial accounting system respectively has no effect on the quality of regional government financial reports. It is hoped that the implications of this research can be input for the government of Papua Province to improve the quality of its financial reports.
Co-Authors Awaluddin Dian Pertiwi Dian Pertiwi Murti Muti Nona Naomi Sumbari Nur Aidha Sahrul Ponto Septyana Prasetianingrum Sri Wahyuni Sumartono, Sumartono Titik Ela Anggraeni Wulan Asmiati Yaya Sonjaya Zakaria Zakaria Zakaria Zakaria