Jurnal Riset Terapan Akuntansi
Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI

DETERMINAN KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA PALEMBANG

Febi Karisma Putri, Febi Karisma Putri (Unknown)
Maria, Maria (Unknown)
Amri, Darul (Unknown)



Article Info

Publish Date
16 Oct 2024

Abstract

The quality of the Palembang City government’s financial reports is the focus of this research, which seeks to answerquestions about the relationship between fixed asset asministration, internal control systems, and good governance. This research uses saturated samples as a sampling stategy. Using Statisticaal Product and service Solutions (SPSS) software version 26, this research uses a multiple linear regression analysis approach to examine primary data collected through questionnaires. The test results in this research found that the factors that influence the quality of financial reports consist of fixed asset administration, internal control systems, and good governance which contribute to better government financial reporting. The findings show that fixed asset administration, internal control systems, and good governance all contribute to higher quality government financial repost, with an impact size of 87,2%.Keywords: Quality of Government Financial Reports

Copyrights © 2024






Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...