Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)

Determinants of the Quality Regional Financial Statement

Authors
Anggeraini Oktarida, Eka Jumarni Fithri, Lambok Vera Riama, Sri Hartaty
Corresponding Author
Anggeraini Oktarida
Available Online 10 April 2020.
DOI
https://doi.org/10.2991/assehr.k.200407.026How to use a DOI?
Keywords
Good Governance, Organizational Commitment, report quality
Abstract

This study aims to determinante the Quality Regional Financial Statements on the Regional Financial and Asset Management Agency of Palembang City. This data was obtained from a questionnaire in the form of questions distributed to employees at the Regional Financial and Asset Management Agency of Palembang City. The population of this research is all employees in the Regional Financial and Asset Management Agency of Palembang City, amounting to 83 people. Sampling using saturated sampling. The research method uses quantitative methods with the SPSS program Version 20.0 and with an R Square value of 0.616. The findings of this study indicate that the influence of the variable Utilization of Accounting Information Technology, Internal Control Systems, Good Governance and Organizational Commitment on research simultaneously shows that a significant positive effect on the Quality of Regional Financial Statements. The partial results of the study indicate that the variable Good Governance and Organizational Commitment has a significant positive effect on the Quality of Regional Financial Statements.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
10 April 2020
ISBN
978-94-6252-953-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.200407.026How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Anggeraini Oktarida
AU  - Eka Jumarni Fithri
AU  - Lambok Vera Riama
AU  - Sri Hartaty
PY  - 2020
DA  - 2020/04/10
TI  - Determinants of the Quality Regional Financial Statement
BT  - Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)
PB  - Atlantis Press
SP  - 153
EP  - 158
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200407.026
DO  - https://doi.org/10.2991/assehr.k.200407.026
ID  - Oktarida2020
ER  -