Performance : Jurnal Bisnis dan Akuntansi
Vol 9 No 1 (2019): Performance : Jurnal Bisnis & Akuntansi

KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF FAKTOR INTERNAL DAN EKSTERNAL

Moh. Faisol (Program Studi Akuntansi, Universitas Wiraraja)
Mohammad Rofik (Program Studi Manajemen, Universitas Wiraraja)



Article Info

Publish Date
29 Mar 2019

Abstract

The quality of local government financial reports is a reflection of good localgovernment governance, as a tool to realize transparent and accountable financialaccountability. Internal and external factors can influence quality financial reports. Thequantitative method was chosen as a tool to solve this problem, by distributingquestionnaires to 33 SOPD in Sumenep Regency. Data analysis using multiple linearregressions. The results showed that the use of information technology, human resourcecompetence, regional financial supervision, internal control, implementation of SAP,good governance affected the quality of local government financial reports, both partiallyand simultaneously. 70% of the quality of local government financial reports can beinfluenced by variables X1, X2, X3, X4, X5, and X6.

Copyrights © 2019






Journal Info

Abbrev

FEB

Publisher

Subject

Economics, Econometrics & Finance

Description

PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. ...