Mulyani, Sri and kasyim, Erlynda and Sudrajat, Sudrajat (2017) Financial Reporting Quality and Public Accountability in Regional Government: Analysis for the impact of Competence, Internal Control and Information Technology; Indonesia Evidence. In: Vision 2020: Sustainable Economic development, Innovation Management, and Global Growth, 8-9 November 2017, Madrid Spain.


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Abstract Good Financial reporting quality of the government sector is required so as to achieve accountability objectives. Accountability is an important issue in New Public Management (NPM). Society demands a good governance government. Good quality of government financial reporting increases public accountability. This paper study how the government accountant competence, the implementation of internal controls and the application of information technology affect the quality of financial reporting and its impact on public accountability. The study was conducted in regional governments of West Java in Indonesia using survey. The results show that there were significant influences of government accountant competence, implementation of internal control and information technology on quality of financial reporting. Further, financial reporting quality also has a significant effect on public accountability. Keywords: Financial Reporting Quality, Public Accountability, Competence, Internal Control, Information technology

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Sudrajat Sudrajat
Date Deposited: 27 Nov 2018 03:51
Last Modified: 27 Nov 2018 03:51

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