Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia

Research Article

Management Commitment to Strengthen The Quality Improvement of Regional Financial Report

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  • @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
Nurlinda Nurlinda1,*, Erlina Erlina1, Azhar Maksum1, Rina Bukit1
  • 1: Universitas Sumatera Utara, Jalan Almamater Kampus USU Medan, Indonesia
*Contact email: nurlinda@polmed.ac.id

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.