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The Quality of Financial Reporting through Increasing the Competence of Internal Accountants and Accrual Basis

Author

Listed:
  • Hari Setiyawati
  • Diah Iskandar
  • Yusuf S. Basar

Abstract

This research was conducted against the background of a phenomenon that occurred based on the audit results of the Audit Board of the Republic of Indonesia, namely the poor quality of financial reporting, especially in the local government, provinces and cities / districts. The survey was conducted in the provincial / district government in West Java and Banten as many as 37 regional governments. The results showed that internal accountant competencies had a positive effect on the quality of financial reporting, especially in local governments. Likewise with the application of accrual based government accounting standards is also influential, and the direction of its influence is also positive.

Suggested Citation

  • Hari Setiyawati & Diah Iskandar & Yusuf S. Basar, 2018. "The Quality of Financial Reporting through Increasing the Competence of Internal Accountants and Accrual Basis," International Journal of Economics, Business and Management Studies, Online Science Publishing, vol. 5(1), pages 31-39.
    • Handle: RePEc:onl:ijebms:v:5:y:2018:i:1:p:31-39:id:218
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    Cited by:

    1. Endi Rekarti & Zakaria Bahari & Normaisarah M. Zahari & Caturida Meiwanto Doktoralina & Nor Asariah Ilias, 2019. "The Sustainability of Muslim Women Entrepreneurs: A Case Study in Malaysia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 430-439, August.
    2. Zalina Zainudin & Zarina Mohd Zaki & Abdul Razak Abdul Hadi & Hafezali Iqbal Hussain & Mazhar Hallak Kantakji, 2019. "Investor Sentiment and Firm Financial Performance of Malaysian IPO Firms: Pre and Post Financial Crisis," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 450-458, August.

    More about this item

    Keywords

    Financial reporting; Internal accountants;

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