Septiany, E. and Lihan, Irham and Hendrawaty, Ernie (2020) Determinants of government financial statements quality with moderating variables in leadership commitment. The Future Opportunities and Challenges of Business in Digital Era 4.0. pp. 235-238.

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ABSTRACT: The purpose of this study is to analyze the determinants of Government Financial Statements quality by adding leadership commitment as moderating variables. The determinants are the implementation of Government Accounting Standards and Government Internal Control Systems and the use of Information Technology. This is a quantitative study by distributing questionnaires to financial administration officials in 34 work units in the Local Government using Partial Least Squares (PLS) as a method of data analysis with the help of the SmartPLS statistical program. Measuring the quality of Local Government Financial Statements formally was shown by a fair opinion from The Audit Board of Indonesia (BPK-RI), that found weaknesses in the Internal Control System with non-compliance on laws and regulations. It is assumed that other factors moderate the aforementioned determinants so that the quality Regional Government financial report is accomplished.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Manajemen
Date Deposited: 12 Nov 2020 02:14
Last Modified: 12 Nov 2020 02:14

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