Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

Buton Regency: The Multipurpose Influence of the Quality of Regional Government Financial Reports

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  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2341488,
        author={Dewi  Mahmuda and Azaluddin  Azaluddin},
        title={Buton Regency: The Multipurpose Influence of the Quality of Regional Government Financial Reports },
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={financial management competence accounting system quality of financial statements},
        doi={10.4108/eai.2-8-2023.2341488}
    }
    
  • Dewi Mahmuda
    Azaluddin Azaluddin
    Year: 2024
    Buton Regency: The Multipurpose Influence of the Quality of Regional Government Financial Reports
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2341488
Dewi Mahmuda1,*, Azaluddin Azaluddin1
  • 1: Universitas Muhammadiyah Buton, Baubau, Indonesia
*Contact email: dwmahmuda@email.com

Abstract

This study aims to examine the effect of financial management competence and regional financial accounting system to the quality of financial statements.This research was conducted at Regional Government of Buton Regency during September to October 2022. The sample in this study is represented by 3 sub sections in finance in each SKPD which consists of the head of sub-finance, treasurer and financial staff, so that the number of samples in this study amounted to 63 civil servants (ASN). To obtain data regarding competence in financial management and regional financial accounting system, as well as the quality of regional financial reports, is carried out data collection using questionnaire. The results shows that the financial management competence and regional financial accounting systems simultaneously influence the quality of financial statements. The same results also shows that partially each financial management competence regional finance and regional financial accounting system have significant effect on the quality of financial reports on Regional Government of Buton Regency.