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Determinants of Quality Review of Financial Statements

Author

Listed:
  • Pilipus Ramandei*

    (Ph.D Student Department of Accounting, Faculty Economics and Busines, Diponegoro University, Indonesia Lecturer in the Department of Accounting, University of Ottow Geissler, Papua, Indonesia)

  • Abdul Rohman

    (Department of Accounting, Faculty Economics and Business, Diponegoro University, Indonesia)

  • Dwi Ratmono

    (Department of Accounting, Faculty Economics and Business, Diponegoro University, Indonesia)

Abstract

The purpose of this study examines the determinants of the quality of financial statements review, namely the procedure review, education level and time pressure on the quality of government financial statements reviews Jayapura City area. Goal Setting Theory is used to explain the relationship and influence of research variables. The population of 110 employees is the Government Internal Supervisory Apparatus (APIP) Jayapura City. The sample in this study amounted to N = 55 officers and obtained through purposive saRegional Inspectorate of mpling technique. The method of data analysis is multiple linear regression using survey data. The research findings indicate that the procedure reviews, the level of education is influential positive for the quality of the review of local government financial statements. While the time pressure has a negative effect on the quality of the review of the Jayapura city government financial statements.

Suggested Citation

  • Pilipus Ramandei* & Abdul Rohman & Dwi Ratmono, 2018. "Determinants of Quality Review of Financial Statements," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 827-833:5.
    • Handle: RePEc:arp:tjssrr:2018:p:827-833
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