Research Article
The Anticedents of Local Government Financial Report Quality
@INPROCEEDINGS{10.4108/eai.1-10-2020.2305639, author={Mega Metalia and Srihadi Winarningsih and Harry Suharman and Hamzah Ritchi and Sari Indah Oktanti Sembiring}, title={The Anticedents of Local Government Financial Report Quality}, proceedings={Proceedings of the First International Conference of Economics, Business \& Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2021}, month={4}, keywords={human resource competency mastery of information technology organizational commitment application of internal control financial statement quality}, doi={10.4108/eai.1-10-2020.2305639} }- Mega Metalia
Srihadi Winarningsih
Harry Suharman
Hamzah Ritchi
Sari Indah Oktanti Sembiring
Year: 2021
The Anticedents of Local Government Financial Report Quality
ICEBE
EAI
DOI: 10.4108/eai.1-10-2020.2305639
Abstract
This study aims to examine how human resource competencies, mastery of information technology, organizational commitment and the application of internal control affect the quality of financial reports of local governments. This research was conducted at the Regional Government in Sumatra, Banten, DKI Jakarta and West Java. Total observations of 199 local governments. The analysis technique used in this research is Structural Equation Model-SEM based on Linear Structural Relationship-LISREL. The results showed that with a significance level of 5% human resource competency, mastery of information technology, organizational commitment and the application of internal control have a significant and positive effect on the quality of financial statements.
