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The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia

The results of the audit of local governments (district) in Sumatra Island found noncompliance with statutory provisions, including potential losses, absence of receipts, administrative irregularities, inefficiency and ineffectiveness, lack of accounting competence which causes regional wealth manag...

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Main Author: Hariani, Swarmilah
Format: Thesis
Language:English
English
English
Published: 2023
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/10627/1/Depositpermission-not%20allow_s902926.pdf
https://etd.uum.edu.my/10627/2/s902926_01.pdf
https://etd.uum.edu.my/10627/3/s902926_02.pdf
https://etd.uum.edu.my/10627/
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spelling my.uum.etd.106272023-08-06T02:36:27Z https://etd.uum.edu.my/10627/ The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia Hariani, Swarmilah HG Finance The results of the audit of local governments (district) in Sumatra Island found noncompliance with statutory provisions, including potential losses, absence of receipts, administrative irregularities, inefficiency and ineffectiveness, lack of accounting competence which causes regional wealth management to be inappropriate. This has resulted in losses to the state and district. Weak control systems also lead to errors in financial reporting. This research was conducted to determine the factors that influence financial reporting quality. Financial reports have an important role in the formulation of development policies. This research applied the quantitative method as the main research design of the study. The data was collected via a survey approach, with a self-administered questionnaire as the platform to gather all the required information The population of the study comprehends the local governments in Sumatra Island with the sample respondents consisting of the head of accounting as well as senior and junior accounting officers who are responsible for managing finances. The study population consisted of 120 local governments, while the sample of respondents was 302 people. Applying judgmental sampling as the sampling technique, a total of 377 questionnaires were distributed with 322 questionnaires were returned. Through a proper screening and treatment with SPSS v26, 302 valid questionnaires were identified. The Partial Least Square Structural Equation Modelling (PLS-SEM) technique was employed for data analysis. The results of the study showed that internal factors are positively influenced financial reporting quality, accounting staff competency is not significant on the financial reporting quality, commitment to the organization fails to moderate internal factors, and transparency has a significant mediating effect on external factors. Eventually, this study has proposed practical recommendations on how to organize, motivate and inspire local governments to improve the financial reporting quality. Local governments should comply with existing policies, plans, procedures, laws, and regulations in force. Central governments should play the role to review activities and programs in the administration of local governments, ascertain whether the results achieved are consistent with the goals and objectives, and provide trainings to employees in order to produce better quality financial reports in the local governments. 2023 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10627/1/Depositpermission-not%20allow_s902926.pdf text en https://etd.uum.edu.my/10627/2/s902926_01.pdf text en https://etd.uum.edu.my/10627/3/s902926_02.pdf Hariani, Swarmilah (2023) The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic HG Finance
spellingShingle HG Finance
Hariani, Swarmilah
The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
description The results of the audit of local governments (district) in Sumatra Island found noncompliance with statutory provisions, including potential losses, absence of receipts, administrative irregularities, inefficiency and ineffectiveness, lack of accounting competence which causes regional wealth management to be inappropriate. This has resulted in losses to the state and district. Weak control systems also lead to errors in financial reporting. This research was conducted to determine the factors that influence financial reporting quality. Financial reports have an important role in the formulation of development policies. This research applied the quantitative method as the main research design of the study. The data was collected via a survey approach, with a self-administered questionnaire as the platform to gather all the required information The population of the study comprehends the local governments in Sumatra Island with the sample respondents consisting of the head of accounting as well as senior and junior accounting officers who are responsible for managing finances. The study population consisted of 120 local governments, while the sample of respondents was 302 people. Applying judgmental sampling as the sampling technique, a total of 377 questionnaires were distributed with 322 questionnaires were returned. Through a proper screening and treatment with SPSS v26, 302 valid questionnaires were identified. The Partial Least Square Structural Equation Modelling (PLS-SEM) technique was employed for data analysis. The results of the study showed that internal factors are positively influenced financial reporting quality, accounting staff competency is not significant on the financial reporting quality, commitment to the organization fails to moderate internal factors, and transparency has a significant mediating effect on external factors. Eventually, this study has proposed practical recommendations on how to organize, motivate and inspire local governments to improve the financial reporting quality. Local governments should comply with existing policies, plans, procedures, laws, and regulations in force. Central governments should play the role to review activities and programs in the administration of local governments, ascertain whether the results achieved are consistent with the goals and objectives, and provide trainings to employees in order to produce better quality financial reports in the local governments.
format Thesis
author Hariani, Swarmilah
author_facet Hariani, Swarmilah
author_sort Hariani, Swarmilah
title The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_short The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_full The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_fullStr The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_full_unstemmed The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_sort zeitgeist of “financial reporting quality” predictors: an empirical study among local governments (districts) in sumatera island, indonesia
publishDate 2023
url https://etd.uum.edu.my/10627/1/Depositpermission-not%20allow_s902926.pdf
https://etd.uum.edu.my/10627/2/s902926_01.pdf
https://etd.uum.edu.my/10627/3/s902926_02.pdf
https://etd.uum.edu.my/10627/
_version_ 1773546497992818688
score 13.211869

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