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Determinants of quality of the financial statements of Gunung Kidul Regency Government

Author

Listed:
  • Marfuah Marfuah
  • Eliza Nur Istiqomah
  • Chivalrind Ghanevi Ayuntari
  • Priyono Puji Prasetyo

Abstract

This study aims to determine the effects of human resource competence, internal control system, application of government accounting standards, utilization of information technology, and regional financial supervision on the quality of local government’s financial reports in Gunung Kidul Regency. The population of this study is the Regional Work Units in Gunung Kidul Regency. The sampling method used was purposive sampling, where 86 respondents were selected as the research samples. The results of this study indicate that the competence of human resources, internal control system, application of government accounting standards, use of information technology, and regional financial control have proven to have significant and positive effects on the quality of local government's financial reports in Gunung Kidul Regency. This result contributes to improving the quality of financial reports by the local government of Gunung Kidul Regency by upgrading the competence of its employees in accounting and finance, improving its compliance with the established internal control system, improving its application of government accounting standards, maximizing the use of information technology, and performing regional financial supervision.

Suggested Citation

  • Marfuah Marfuah & Eliza Nur Istiqomah & Chivalrind Ghanevi Ayuntari & Priyono Puji Prasetyo, 2023. "Determinants of quality of the financial statements of Gunung Kidul Regency Government," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 5(1).
    • Handle: RePEc:uii:jcauii:v:5:y:2023:i:1:id:25742
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