KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF FAKTOR INTERNAL DAN EKSTERNAL

Performance : Jurnal Bisnis & Akuntansi

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Field Value
 
Title KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERSPEKTIF FAKTOR INTERNAL DAN EKSTERNAL
 
Creator Faisol, Moh.
Rofik, Mohammad
 
Description The quality of local government financial reports is a reflection of good localgovernment governance, as a tool to realize transparent and accountable financialaccountability. Internal and external factors can influence quality financial reports. Thequantitative method was chosen as a tool to solve this problem, by distributingquestionnaires to 33 SOPD in Sumenep Regency. Data analysis using multiple linearregressions. The results showed that the use of information technology, human resourcecompetence, regional financial supervision, internal control, implementation of SAP,good governance affected the quality of local government financial reports, both partiallyand simultaneously. 70% of the quality of local government financial reports can beinfluenced by variables X1, X2, X3, X4, X5, and X6.
 
Publisher Fakultas Ekonomi dan Bisnis
 
Date 2019-03-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ejournalwiraraja.com/index.php/FEB/article/view/674
10.24929/feb.v9i1.674
 
Source PERFORMANCE: Jurnal Bisnis & Akuntansi; Vol 9 No 1 (2019): Jurnal Performance "Bisnis dan Akuntansi"; 40-54
2356-2919
2338-9583
 
Language eng
 
Relation https://www.ejournalwiraraja.com/index.php/FEB/article/view/674/617
 
Rights Copyright (c) 2019 Jurnal Performance "Bisnis dan Akuntansi"
 

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