The Models of Improving the Quality of Government Financial Reporting
Suprianto E., Rusdi D., Salim A.
Abstract
This study will examine the factors that influence the success of the Semarang City Government in applying big data-based technology to increase accountability and transparency of local government financial reports. The results of the Audit Board of the Republic of Indonesia (henceforth, BPK) in the last five years show that the Semarang City Government has experienced significant developments. Even the Semarang City Government is the only local government that has been able to apply the accrual accounting basis in the province of Central Java, Indonesia. This study used 50 Regional Apparatus Organizations (OPD) in the Semarang City Government. The results of the study indicate that government accounting standards and internal control systems have a positive effect on Big Data. In addition, government accounting standard, internal control system, and Big Data have a positive effect on quality of financial report.
References 10
Cited By 3
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