Journal of Contemporary Accounting
Volume 1 Issue 1, 2019

The factors of financial report transparency in the regional government

Sumartono, Sumartono (Unknown)
Pasolo, Muhammad Ridhwansyah (Unknown)



Article Info

Publish Date
13 May 2019

Abstract

This research is aimed at investigating the empirical factors affecting the financial report transparency in the regional government of Papua province. The quantitative approach was used in this research. 92 comprehensive questionnaires were analyzed quantitatively. The double linear regression analysis shows that the financial report presentation, accessibility, and internal control significantly affect the financial report transparency in the regional government. This research implies important contribution that the empirical findings of the effect of financial report presentation, accessibility, and internal control system on the financial report transparency in the regional government are expected to foster constructive recommendations in the form of policy related to the financial report transparency in the regional government.

Copyrights © 2019






Journal Info

Abbrev

JCA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting ...