Open AccessDeterminant of the Quality of Government Financial Reports: Survey at BLU BPSDM Ministry of Transportation
Author(s) -
Elisabeth Noviandari,
Ronny Andesto
Publication year - 2022
Publication title -
journal of economics, finance and accounting studies
Language(s) - English
Resource type - Journals
ISSN - 2709-0809
DOI - 10.32996/jefas.2022.4.1.34
Subject(s) - christian ministry , quality (philosophy) , business , audit , government (linguistics) , control (management) , data collection , finance , civil servants , accounting , internal audit , structural equation modeling , local government , affect (linguistics) , unit (ring theory) , ministry of transport , financial management , economics , public administration , management , engineering , psychology , political science , transport engineering , computer science , politics , mathematics , philosophy , law , linguistics , epistemology , communication , statistics , mathematics education , machine learning
The purpose of this study is to determine the factors that affect the quality of government finances, especially for the BLU satker at the Ministry of Transportation. A questionnaire was used for data collection with the help of state civil servants as respondents who carry out the duties and functions of financial management and reporting. The Structural Equation Model was adopted with Partial Least Square. The results of the study revealed that the application of SAP has a significant positive effect on the Quality of Financial Statements. The implementation of the Internal Control System has a significant positive effect on the Quality of Financial Reports. The effectiveness of the Internal Audit Unit has a significant positive effect on the Quality of Financial.