Open AccessTHE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY
Author(s) -
Slamet Widodo,
Akram Harmoni Wiardi,
Tri Deni Prabowo
Publication year - 2019
Publication title -
afebi management and business review
Language(s) - English
Resource type - Journals
eISSN - 2548-5318
pISSN - 2548-530X
DOI - 10.47312/ambr.v4i1.228
Subject(s) - quality (philosophy) , antecedent (behavioral psychology) , control (management) , accounting , government (linguistics) , business , comprehension , finance , financial accounting , accounting information system , psychology , computer science , economics , management , developmental psychology , philosophy , linguistics , epistemology , programming language
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