A model for strengthening the quality of local government financial statements
Fuad K., Winarsih, Nisa K.
Abstract
This research discussed the ability of a local government to produce quality financial statements in accordance with government accounting standards in Indonesia. Local autonomy and decentralized financial management make a region must prepare several aspects. They are the application of appropriate accounting standards, an organized internal control system, strengthening the accounting information system and enhancing the accounting staff competency. The populations of this research were all regional working units in Kudus. The populations included 45 offices with 102 people as the total samples. The results of this research showed that internal control systems, accounting staff competency and accounting information systems have a significant effect in strengthening the quality of financial statements. Meanwhile government accounting standards give no effect on the quality of financial statements.
No Title
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