Quality of Financial Reporting and Impact of GGG Implementation: Study on Local Government in Indonesia

Nelly Masnila; Firmansyah Firmansyah; Jovan Febriantoko; Riana Mayasari; Jamaliah Said

doi:10.2991/assehr.k.220202.003

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Quality of Financial Reporting and Impact of GGG Implementation: Study on Local Government in Indonesia

Authors

Nelly Masnila¹, Firmansyah Firmansyah¹, Jovan Febriantoko¹, Riana Mayasari¹^{, *}, Jamaliah Said²

¹Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia

²Accounting Research Institute(ARI), Universiti Teknologi MARA, Shah Alam, Malaysia

^*Corresponding author. Email: riana.mayasari@polsri.ac.id

Corresponding Author

Riana Mayasari

Available Online 11 February 2022.

DOI: 10.2991/assehr.k.220202.003 How to use a DOI?
Keywords: Accountability; Transparency; GGG; Public Sector Accounting
Abstract: This study relates to good governance determinants to discover the relationship and impact of good government governance on the quality of financial reporting in the Indonesian capital. Independent variables such as legal culture, transparency, equality, accountability, and the Human Development Index are independent variables, but the quality of financial reporting is the dependent variable for this study. Because this research method is quantitative, in some cases only accountability variables that have a significant impact on the quality of the annual financial statements are detected. However, for other independent variables such as legal culture, transparency, impartiality, and the Human Development Index, this does not have a significant impact on the quality of financial reporting. However, at the same time, all independent variables have a significant impact on the quality of the annual financial statements. The coefficient of determination measurement obtained is equal to adjustment R2 = 0.257. This means that the quality of municipal financial reporting is affected by 25.7% of independent variables, while 74.3% is affected by other variables not considered in this study.
Copyright: © 2022 The Authors. Published by Atlantis Press SARL.
Open Access: This is an open access article under the CC BY-NC license.

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Volume Title: Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 11 February 2022
ISBN: 10.2991/assehr.k.220202.003
ISSN: 2352-5398
DOI: 10.2991/assehr.k.220202.003 How to use a DOI?
Open Access: This is an open access article under the CC BY-NC license.

Cite this article

ris enw bib

TY  - CONF
AU  - Nelly Masnila
AU  - Firmansyah Firmansyah
AU  - Jovan Febriantoko
AU  - Riana Mayasari
AU  - Jamaliah Said
PY  - 2022
DA  - 2022/02/11
TI  - Quality of Financial Reporting and Impact of GGG Implementation: Study on Local Government in Indonesia
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 12
EP  - 19
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.003
DO  - 10.2991/assehr.k.220202.003
ID  - Masnila2022
ER  -

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