ATESTASI : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2023): March

Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements

Fahrudin Pasolo (Universitas Yapis Papua, Indonesia)
Muhammad Ridhwansyah Pasolo (Universitas Yapis Papua, Indonesia)
Yana Ameliana (Universitas Yapis Papua, Indonesia)

Article Info

Publish Date
31 Mar 2023

Abstract

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.

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Journal Info
ATESTASI : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance

Description

ATESTASI : Jurnal Ilmiah Akuntansi menerima dan memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, Bibliografi dan tulisan dari Akademisi maupun Praktisi di bidang Ilmu Akuntansi meliputi kajian Akuntansi Keuangan, ...