Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia

Research Article

The Anticedents of Local Government Financial Report Quality

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  • @INPROCEEDINGS{10.4108/eai.1-10-2020.2305639,
        author={Mega  Metalia and Srihadi  Winarningsih and Harry  Suharman and Hamzah  Ritchi and Sari Indah Oktanti Sembiring},
        title={The Anticedents of Local Government Financial Report Quality},
        proceedings={Proceedings of the First International Conference of Economics, Business \& Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia},
        publisher={EAI},
        proceedings_a={ICEBE},
        year={2021},
        month={4},
        keywords={human resource competency mastery of information technology organizational commitment application of internal control financial statement quality},
        doi={10.4108/eai.1-10-2020.2305639}
    }
    
  • Mega Metalia
    Srihadi Winarningsih
    Harry Suharman
    Hamzah Ritchi
    Sari Indah Oktanti Sembiring
    Year: 2021
    The Anticedents of Local Government Financial Report Quality
    ICEBE
    EAI
    DOI: 10.4108/eai.1-10-2020.2305639
Mega Metalia1,*, Srihadi Winarningsih2, Harry Suharman2, Hamzah Ritchi3, Sari Indah Oktanti Sembiring4
  • 1: FEB Universitas Lampung & FEB Universitas Padjadjaran
  • 2: FEB Universitas Padjadjaran
  • 3: Universitas Padjadjaran
  • 4: FEB Universitas Lampung
*Contact email: mega.metalia@feb.unila.ac.id

Abstract

This study aims to examine how human resource competencies, mastery of information technology, organizational commitment and the application of internal control affect the quality of financial reports of local governments. This research was conducted at the Regional Government in Sumatra, Banten, DKI Jakarta and West Java. Total observations of 199 local governments. The analysis technique used in this research is Structural Equation Model-SEM based on Linear Structural Relationship-LISREL. The results showed that with a significance level of 5% human resource competency, mastery of information technology, organizational commitment and the application of internal control have a significant and positive effect on the quality of financial statements.