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Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports

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  • Abdul Rahman
  • Zulkifli Fachri

Abstract

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis, books, and various other literatures related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

Suggested Citation

  • Abdul Rahman & Zulkifli Fachri, 2016. "Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports," Information Management and Business Review, AMH International, vol. 8(4), pages 64-68.
    • Handle: RePEc:rnd:arimbr:v:8:y:2016:i:4:p:64-68
    DOI: 10.22610/imbr.v8i4.1394
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    Cited by:

    1. Irvan, Nurmiati & Mus, Abdul Rahman & Su'un, Muhammad & Sufri, Mukhlis & Sjahruddin, Herman, 2017. "Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance," INA-Rxiv njzsy, Center for Open Science.
    2. Ahmad Issa Farhan & Mohammad Naser Mousa Hamdan, 2017. "Evaluating performance of accounting information systems using a fuzzy logic approach," Proceedings of Business and Management Conferences 5207431, International Institute of Social and Economic Sciences.
    3. Sovianur Kure & Muhammad Basir-Cyio & Bakri Hasanuddin, 2021. "The Effect of Organizational Commitment, Competence, and Information Technology on the Performance of Regional Apparatus Organizations (OPD) of the Tojo Una-Una Regency Government and Their Impact on ," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(10), pages 408-420, October.

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