AFEBI Management and Business Review
Vol 4, No 1 (2019)

THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

Slamet Widodo (Universitas Bengkulu)
Akram Harmoni Wiardi (Universitas Bengkulu)
Tri Deni Prabowo (Universitas Bengkulu)



Article Info

Publish Date
10 Jun 2019

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

Copyrights © 2019






Journal Info

Abbrev

ambr

Publisher

Subject

Economics, Econometrics & Finance

Description

AFEBI Management And Business Review (AMBR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AMBR is aimed as an outlet for theoretical and empirical research in the field of management and business and ...