IDEAS home Printed from https://ideas.repec.org/a/eco/journ1/2018-02-31.html
   My bibliography  Save this article

Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia

Author

Listed:
  • Henny N. Tambingon

    (Faculty of Economics-Manado State University, Indonesia,)

  • Winwin Yadiati

    (Faculty of Economics and Business-Padjadjaran University, Indonesia,)

  • Ccecilia Lelly Kewo

    (Faculty of Economics-Manado State University, Indonesia.)

Abstract

The purpose of this study to determine factors influencing the quality of financial reporting local government in Indonesia. The factor studied consist of commitment apparatus, role of internal audit, and accounting information system. The sample is picked up randomly by a random sample technique. The data collected is then tested for its validity and reliability so that the data is valid to be processed. The unit of analysis in this study is 66 unit tool of regency/city Indonesian local government . Hypothesis to be tested by a statistical t test: Ho is rejected if tcount > tcritical, ? = 0.05 level. The results showed that the commitment apparatus, role of internal audit have a significant effect on the quality of accounting information systems. Furthermore it was found that the quality of accounting information system has implications for the quality of financial reporting.

Suggested Citation

  • Henny N. Tambingon & Winwin Yadiati & Ccecilia Lelly Kewo, 2018. "Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 262-268.
  • Handle: RePEc:eco:journ1:2018-02-31
    as

    Download full text from publisher

    File URL: https://www.econjournals.com/index.php/ijefi/article/download/6160/pdf
    Download Restriction: no

    File URL: https://www.econjournals.com/index.php/ijefi/article/view/6160/pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Barbara H. Wixom & Peter A. Todd, 2005. "A Theoretical Integration of User Satisfaction and Technology Acceptance," Information Systems Research, INFORMS, vol. 16(1), pages 85-102, March.
    2. Jenny Goodwin & Jean Lin Seow, 2002. "The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(3), pages 195-223, November.
    3. Hoque, Zahirul, 2004. "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance," International Business Review, Elsevier, vol. 13(4), pages 485-502, August.
    4. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(5), pages 470-484, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ding, David Xin & Hu, Paul Jen-Hwa & Sheng, Olivia R. Liu, 2011. "e-SELFQUAL: A scale for measuring online self-service quality," Journal of Business Research, Elsevier, vol. 64(5), pages 508-515, May.
    2. Jungsug Kim & Eunjeung Kim, 2022. "Relationship between Self-Esteem and Technological Readiness: Mediation Effect of Readiness for Change and Moderated Mediation Effect of Gender in South Korean Teachers," IJERPH, MDPI, vol. 19(14), pages 1-11, July.
    3. Jin P. Gerlach & Ronald T. Cenfetelli, 2022. "Overcoming the Single-IS Paradigm in Individual-Level IS Research," Information Systems Research, INFORMS, vol. 33(2), pages 476-488, June.
    4. Ofir Turel & Catherine E. Connelly, 2012. "Team Spirit: The Influence of Psychological Collectivism on the Usage of E-Collaboration Tools," Group Decision and Negotiation, Springer, vol. 21(5), pages 703-725, September.
    5. Brache, Jose & Felzensztein, Christian, 2019. "Exporting firm’s engagement with trade associations: Insights from Chile," International Business Review, Elsevier, vol. 28(1), pages 25-35.
    6. Turel, Ofir & Connelly, Catherine E., 2013. "Too busy to help: Antecedents and outcomes of interactional justice in web-based service encounters," International Journal of Information Management, Elsevier, vol. 33(4), pages 674-683.
    7. Patrick Krieger & Carsten Lausberg, 2021. "Entscheidungen, Entscheidungsfindung und Entscheidungsunterstützung in der Immobilienwirtschaft: Eine systematische Literaturübersicht [Decisions, decision-making and decisions support systems in r," Zeitschrift für Immobilienökonomie (German Journal of Real Estate Research), Springer;Gesellschaft für Immobilienwirtschaftliche Forschung e. V., vol. 7(1), pages 1-33, April.
    8. Sara Moussawi & Marios Koufaris & Raquel Benbunan-Fich, 2021. "How perceptions of intelligence and anthropomorphism affect adoption of personal intelligent agents," Electronic Markets, Springer;IIM University of St. Gallen, vol. 31(2), pages 343-364, June.
    9. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Journey so far on Internal Audit Effectiveness: A Calling for Expansion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 340-351, July.
    10. Roxana Ologeanu-Taddei & David Morquin & Claudio Vitari, 2016. "Perceptions of an Electronic Medical Record (EMR): lessons from a French longitudinal survey," Grenoble Ecole de Management (Post-Print) halshs-01923438, HAL.
    11. Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017. "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 14-19.
    12. Yoon, Hyun Shik & Occeña, Luis G., 2015. "Influencing factors of trust in consumer-to-consumer electronic commerce with gender and age," International Journal of Information Management, Elsevier, vol. 35(3), pages 352-363.
    13. Gabriel JIPA, 2018. "Mobile Applications Buying Opinions Exploration using Topic Modeling," Expert Journal of Economics, Sprint Investify, vol. 6(2), pages 44-55.
    14. Trkman, Peter, 2010. "The critical success factors of business process management," International Journal of Information Management, Elsevier, vol. 30(2), pages 125-134.
    15. Prentice, Catherine & Nguyen, Mai, 2021. "Robotic service quality – Scale development and validation," Journal of Retailing and Consumer Services, Elsevier, vol. 62(C).
    16. Ilham Hidayah Napitupulu, 2023. "Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia," Global Business Review, International Management Institute, vol. 24(3), pages 563-585, June.
    17. Jeeyeon Jeong & Yaeri Kim & Taewoo Roh, 2021. "Do Consumers Care About Aesthetics and Compatibility? The Intention to Use Wearable Devices in Health Care," SAGE Open, , vol. 11(3), pages 21582440211, August.
    18. Ilham Hidayah Napitupulu, 2018. "Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia," Global Business Review, International Management Institute, vol. 19(3), pages 556-571, June.
    19. Morgan-Thomas, Anna & Veloutsou, Cleopatra, 2013. "Beyond technology acceptance: Brand relationships and online brand experience," Journal of Business Research, Elsevier, vol. 66(1), pages 21-27.
    20. Olivier Glassey, 2010. "eGovernment: Does IT save time?," Post-Print hal-00599187, HAL.

    More about this item

    Keywords

    Apparatus Commitment; Role of Internal Audit; Quality of Accounting Information System; Financial Reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ1:2018-02-31. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.