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All Journal J-ISCAN : Journal of Islamic Accounting Research
yunina, fitri
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT Lastri, Surna; Yunina, Fitri; Masriani, Masriani
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1147

Abstract

This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.
Co-Authors I Ketut Suada Surna Lastri