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Survey Paper | Accounting | Indonesia | Volume 9 Issue 9, September 2020 | Popularity: 6.3 / 10
The Determinant Variables of Village Financial Statements Quality
Dwi Astuti, Ahmad Roziq
Abstract: The quality of village financial statements is required by the village government and local governments for decision making. Since the quality of financial reports is essential, this study examined the Determining Variables of Village Financial Statements Quality. The questionnaire was distributed to the sample villages, 189 villages, but only 129 villages filled the questionnaire. The obtained data were analyzed using the Structural Equation Modeling (SEM) analysis. Human resource competencies have a positive and significant influence on E-Village Budgeting, SAP application, and internal control. Meanwhile, E-Village Budgeting, SAP application, and human resource competencies have a positive but insignificant effect on the quality of village financial statements. Additionally, internal control has a positive and significant effect on the Quality of Village Financial Statements.
Keywords: E-Village Budgeting, SAP application, internal control of human resource competencies, quality of financial statement
Edition: Volume 9 Issue 9, September 2020
Pages: 135 - 138
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Accounting, Indonesia, Volume 8 Issue 9, September 2019
Pages: 1 - 4Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in Food Sub-Sector and Drinking Companies Listed in Indonesia Stock Exchange Period 2013-2016
Francisca Sestri Goestjahjanti, Marhaendro Purno, Winanti, Siti Aminah
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Accounting, Indonesia, Volume 8 Issue 5, May 2019
Pages: 20 - 31The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank)
Ayu Ogi Fazny, Hari Setiyawati
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Accounting, Indonesia, Volume 8 Issue 2, February 2019
Pages: 22 - 30An Application of the Utaut Model to Understand the Behavior of Technology Usage (Case Study in Siaku Users at Udayana University)
Ni Luh Nyoman Sherina Devi, Gerianta Wirawan Yasa, I Gusti Ngurah Agung Suaryana
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Accounting, India, Volume 8 Issue 4, April 2019
Pages: 17 - 25A Futuristic Approach towards Cloud Accounting
Pankaj Sharma
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Accounting, Indonesia, Volume 8 Issue 8, August 2019
Pages: 22 - 28The Influences of Institution Governance, Risk Management and Accountability Performance System Implementatation to Fraud Prevention (Studies at Integrated Government Centralized of Banten Province)
David Pangaribuan