THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

Widodo, Slamet and Akram, Harmoni Wiardi and Tri, Deni Prabowo (2019) THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY. AFEBI Management and Business Review (AMBR), 4 (1). pp. 38-47. ISSN 2548-5318

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Abstract

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.

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economy > Journal
Depositing User: UPT Perpustakaan Universitas Bengkulu
Date Deposited: 09 Mar 2023 09:00
Last Modified: 09 Mar 2023 09:00
URI: https://repository.unib.ac.id/id/eprint/11595

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