FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Local government must provide good quality financial report. However, in the first semester of 2021, the Supreme Audit Agency of Indonesia (BPK RI) still found that there was inadequate local government financial report. It is shown by the problems related to weakness of internal control system, non...
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2022-07-18.
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| 260 | |c 2022-07-18. | ||
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| 520 | |a Local government must provide good quality financial report. However, in the first semester of 2021, the Supreme Audit Agency of Indonesia (BPK RI) still found that there was inadequate local government financial report. It is shown by the problems related to weakness of internal control system, non-compliance, ineffectiveness, ineffectiveness, and efficiency to support the quality of financial statements. This study aims to examine the factors that affect the quality of local government financial statements. The factors studied were internal control system, internal audit, and financial oversight on the quality of government financial report in South Tangerang City, Banten. The sample of this study are all Regional Apparatus (Perangkat Daerah) in South Tangerang City. Data collection method was done by distributing questionnaires to 143 employees who worked in the finance or accounting departement at South Tangerang City Regional Apparatus. Total of 100 questionnaires (70%) were returned and can be processed. Data obtained were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) version 3.3.9. The results of this study provided empirical evidence that internal control system and finacial oversight significantly affect the quality of government financial report. However, internal audit does not significantly affect the quality of government financial report Keywords: quality of financial statements, internal control system, internal audit, and financial oversight | ||
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| 655 | 7 | |a Thesis |2 local | |
| 655 | 7 | |a NonPeerReviewed |2 local | |
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