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All Journal SEIKO : Journal of Management & Business Advances in Management & Financial Reporting Advances in Economics & Financial Studies Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Atestasi : Jurnal Ilmiah Akuntansi
Ameliana, Yana
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Economics, Econometrics & Finance Social Sciences Other

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Journal : Atestasi : Jurnal Ilmiah Akuntansi

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Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements Pasolo, Fahrudin; Pasolo, Muhammad Ridhwansyah; Ameliana, Yana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.507

Abstract

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.
Co-Authors Abdul Rasyid Arfah, Aryati Budari, Hadijah Damo, Gilbert Alexander Entis Sutisna Ikhtiari, Kirana Kamaluddin, Santrio Labo, Irwan Adam Lantara, Niniek Lantara, Niniek F Muhajir Arman Muhammad Arif Muhammad Ridhwansyah Pasolo Muhammad, Endang Muslim Muslim Nanda, Sahabuddin Nurfadila Nurfadila, Nurfadila Pasolo, Fahrudin Ramlawati Ramlawati Ratna Sari San, Andi Ahmad Rahmansyah Serlin serang Zein, Haris M