Research Article
Management Commitment to Strengthen The Quality Improvement of Regional Financial Report
@INPROCEEDINGS{10.4108/eai.18-7-2019.2288644, author={Nurlinda Nurlinda and Erlina Erlina and Azhar Maksum and Rina Bukit}, title={Management Commitment to Strengthen The Quality Improvement of Regional Financial Report}, proceedings={Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia}, publisher={EAI}, proceedings_a={ICASI}, year={2019}, month={11}, keywords={regional head commitment internal control system accounting standards financial report quality}, doi={10.4108/eai.18-7-2019.2288644} }- Nurlinda Nurlinda
Erlina Erlina
Azhar Maksum
Rina Bukit
Year: 2019
Management Commitment to Strengthen The Quality Improvement of Regional Financial Report
ICASI
EAI
DOI: 10.4108/eai.18-7-2019.2288644
Abstract
The purpose of this research was to test the role of management commitment in improving financial report quality. This research was quantitative-qualitative study used primary data sourced from the questionnaire on 47 samples. Data analysis used multiple linear regression. The results showed that the implementation of internal control systems had significant positive effect on the quality of financial statements, while the implementation of accounting standards had no effect on the quality of financial statements and management commitments were not strengthening the implementation of internal control systems and the implementation of accounting standards on the quality of financial statements of government sector.
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