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Lubis, Nasrul Kahfi
Universitas Samudra
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Determinants of Financial Reporting Quality in Local Government Agencies: Evidence from Post-WTP Langsa City, Indonesia Pratama, Rafli Aditya; Lubis, Nasrul Kahfi; Lubis, Nurliza
Journal of Management and Business Innovations Volume: 07, Number: 02, 2025
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v7i02.26703

Abstract

This study analyzes determinants from financial reporting information quality in Regional Government Organizations (OPD) of Langsa City, Indonesia. Despite consistently obtaining an Unqualified Opinion (WTP) from Audit Board of Indonesia, audit findings still reveal weaknesses in internal control and revenue management, indicating a gap between audit opinions and actual reporting quality at the operational level. This study detects this breach by examining the effects from human resource competence, internal control systems, and transparency. Utilizing a quantitative approach, data were accumulated from 72 financial officers across 36 OPDs and assessed utilizing multiple linear regression. The outcomes stipulate that human resource competence is the most influential determinant, while transparency shows a positive but marginal effect. Internal control systems exhibit a statistically significant yet very weak contribution. Simultaneously, all variables significantly affect financial reporting quality, although the explanatory power from model remains limited. The novelty from this study sits in demonstrating that WTP status does not necessarily reflect strong operational-level financial reporting quality. Policy implications emphasize improving accounting competencies, strengthening effective internal control implementation, and enhancing transparency to support more accountable local government financial reporting. Keywords: Financial Reporting Quality, Human Resource Competence, Internal Control System, Local Government, Transparency
Co-Authors -, Athika Nuraliza Hanuma Abdil Alfaresi Abdil alfaresi Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Ananda Intan Sari Andre Revaldo Anisa Asnidar Asnidar Azhar, Iqlima Dewi Rosa Indah Dewi Rosa Indah Dhian Rosalina, Dhian Diki Wahyudi Dona Friski Sinulingga Fazarila Fazarila Fiddini Alham Fitri Febriani Fitri Wahyuni Wulan Dari Girma, Abebe Gule Gusliandi, Farhan Halim, Muhammad Irsyad Harahap, Ainul Yusna Indah Suci Rahmadani Irazulfia Irwandi, Miladatul Husni Isna Ardila Karina Chairunnisa Kinanti Purnama Pasaribu Kristi Geovani Tumangger Lia, Rauzahlia Lolita Putri Susanti Siregar Lubis, Nurliza marnita, yenni ita Masriandi Maulia Safrina Maya Cantika Muhammad Alif Prayuda Muhammad Fauzan Isma Muhammad Firza Alpi, Muhammad Firza MUHAMMAD FUAD Muhammad Fuad Muhammad Ikhlash Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Muhammad Salman Murdhiani Murdhiani Murni, Mayang Nia Agustina Nurjannah Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Pratama, Rafli Aditya Pratiwi, Dhea Oktavia Pratiwi, Trisna Novrianti Rahmadi, Muhammad Raihan Habibi Ramadhan, Puja Rizqy Ramansyah, Diki Rambis Kelia Lestari Br. Karosekali Karosekali Reza Maulana Rezki Zurriah Rima Melati Riska Armaya - Riska Saprita Rosna Dewi Rosna Dewi Safira Rizki Mawaddah Saparuddin Saputra, Aldi Seprianto Silva Humaira Sri Ertina Sumarni, Maya Syardiansah, Syardiansah Tri Aulia Tumangger, Afda Laris Tuti Meutia Yani Rizal Yanti, Widya Armayanti Tanjung Yenni Samri Juliati Nasution Yulianda, Devia Zefri Maulana Ziad Fahreja A