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Mochammad Tanzil Multazam
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Academia Open
ISSN : -     EISSN : 27147444     DOI : https://doi.org/10.21070/acopen
Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics research or review. Academia Open is available in online version. Language used in this journal is Indonesia or English. Academia Open is an open access journal publishing scientifically accurate and valuable research across life, physical, social, and medical sciences.
Arjuna Subject : Umum - Umum
Articles 1 Documents
Search results for , issue "Vol 5 (2021): December (on progress)" : 1 Documents clear
The Effect of the Application of Government Accounting Standards, Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements Mursida, Safrinia; Setiyono, Wisnu Panggah
Academia Open Vol 5 (2021): December (on progress)
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1941

Abstract

This study aims to determine the effect of the application of Government Accounting Standards,Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements. The object of this research is all Auditor Functional Officials in the Inspectorate of East Java Province. The research sample was 55 respondents. The sampling method used was purposive sampling. The data analysis method used is multiple linear regression which is then obtained using SPSS 25 software. The results of this study prove that the application of government accounting standards, apparatus competence, the role of internal audit and the internal control system partially has a significant effect on the quality of information on local government financial statements. The conclusion of this study found that to be able to improve the quality of financial report information in the Provincial Government of East Java, it can be done through the effectiveness of review activities on financial statements before the report is submitted to the Republic of Indonesia Audit Board.

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