THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

Authors

  • Slamet Widodo Universitas Bengkulu
  • Akram Harmoni Wiardi Universitas Bengkulu
  • Tri Deni Prabowo Universitas Bengkulu

DOI:

https://doi.org/10.47312/ambr.v4i1.228

Keywords:

Accounting Standard, Competency, Internal Control, Quality

Abstract

The objective of this research is to analyze the competency, the comprehension of the government accounting standard, the implementation of internal control system and the quality of financial report in Kepahiang Regency.This Research was done to financial managers. The data were gathered by distributing the questionnaire to 102 respondents. This study used the data analysis of Multiple Linear Regression. The result of this research showed that competency has significant effect on the quality of financial report. The comprehension of the government accounting standard has significant effecton the quality of financial report. The implementation of internal control system significant effect on the quality of financial report

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Published

2019-06-10

Issue

Vol. 4 No. 1 (2019): June

Section

Articles

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