Analysis of the Noncompliance Factor against Regulation Legislation and Its Effect on the Quality of Financial Reporting (The empirical Study at the Provincial / District / City All Indonesia)
Journal Title: International Journal of engineering Research and Applications - Year 2017, Vol 7, Issue 9
Abstract
This research was conducted with the background of the phenomena that occur under BPKRI audit that the poor quality of financial reporting in the government particularly provincial and city / district characterized by poor BPKRI audit opinion. Factors causing the poor quality of financial reporting, among others, non-compliance with the provisions of the laws and regulations as outlined in IHPS II 2015 BPK. This research is pursued through surveys and is grounded performed based on theories that already exist which later developed into a research model in which the model in this study was designed to examine The Noncompliance Factor Against Regulation Legislation And Its Effect on the Quality of Financial Reporting. This study aims to identify and obtain empirical evidence in order to obtain the answers to the problems of research on how much influence factor The Noncompliance Factor Against Regulation Legislation And Its Effect on the Quality of Financial Reporting. The non-compliance factor against regulation legislation include: regional losses, the potential regional losses, a lack of received and administrative weaknesses. The benefits of this research is to provide scientific contributions to knowledge of financial accounting and public sector accounting and solve the problem for the local government to deploy tasks associated with improving the quality of financial reporting. The results of this study stated that the Regional Losses, the Potential Regional Lossesand Administrative Weakness affect on the Quality of Financial Reporting, while Defficiency Receipt does not affect on the Quality of Financial Reporting.
Authors and Affiliations
Hari Setiyawati
Keywords
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- EP ID EP392386
- DOI 10.9790/9622-0709050106.
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