Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

Determinants of Financial Statements Quality in Village Government

Authors
Rizal Yaya, Hikma Wahyuli
Corresponding Author
Rizal Yaya
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.22How to use a DOI?
Keywords
Accountability, Transparency, Human Resource Competence, Regulation Compliance, Information Technology Usage, Financial Statement Quality
Abstract
This research aims at investigating determinants of financial statements quality in village government. They are accountability, transparency, human resource competence, regulation compliance and the use of information technology. The population of this research is all village government in Bantaeng Regency, South Sulawesi. The sample of this research involved 19 villages in Bantaeng Regency, with 68 respondents in total. Selected respondents are Head of Village, Village Secretaries, Village Treasurers, Village Supervisors and Financial Chiefs of Village Government. The data were collected through questionnaires and analyzed by using multiple linier regression analysis. The result shows that regulation compliance and the use of information technology have significant effect towards financial statement quality in village government. In contrast, accountability, transparency and human resource competence do not have significant effect toward the quality of village government financial statements.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.22How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Rizal Yaya
AU  - Hikma Wahyuli
PY  - 2019/11
DA  - 2019/11
TI  - Determinants of Financial Statements Quality in Village Government
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 134
EP  - 138
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.22
DO  - https://doi.org/10.2991/icaf-19.2019.22
ID  - Yaya2019/11
ER  -