Determinants of Financial Statements Quality in Village Government

DOI

10.2991/icaf-19.2019.22How to use a DOI?

Keywords

Accountability, Transparency, Human Resource Competence, Regulation Compliance, Information Technology Usage, Financial Statement Quality

Abstract

This research aims at investigating determinants of financial statements quality in village government. They are accountability, transparency, human resource competence, regulation compliance and the use of information technology. The population of this research is all village government in Bantaeng Regency, South Sulawesi. The sample of this research involved 19 villages in Bantaeng Regency, with 68 respondents in total. Selected respondents are Head of Village, Village Secretaries, Village Treasurers, Village Supervisors and Financial Chiefs of Village Government. The data were collected through questionnaires and analyzed by using multiple linier regression analysis. The result shows that regulation compliance and the use of information technology have significant effect towards financial statement quality in village government. In contrast, accountability, transparency and human resource competence do not have significant effect toward the quality of village government financial statements.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Rizal Yaya
AU  - Hikma Wahyuli
PY  - 2019/11
DA  - 2019/11
TI  - Determinants of Financial Statements Quality in Village Government
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 134
EP  - 138
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.22
DO  - 10.2991/icaf-19.2019.22
ID  - Yaya2019/11
ER  -