The Effect of Implementing the Financial Management Information System on the Quality of the Presentation of the Pangkep Regency Government’s Financial Statements
Journal Title: Journal of Advanced Research in Economics and Administrative Sciences - Year 2020, Vol 1, Issue 1
Abstract
Purpose: This study aims to examine the effectiveness of the application of Government Accounting Standards to the quality of financial reports in the local government of Pangkep Regency, Indonesia. Approach/Methodology/Design: In this study, the sample taken was 43 administrators from 45 Regional Work Units (SKPD) which consisted of a financial statement drafting team and Regional Government Internal Auditors (AIPD) involved in the preparation of Pangkep District Government's financial statements. Data collection was carried out through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. Findings: The results showed that the effectiveness of the application of Government Accounting Standards had a positive and significant effect on the quality of local government financial reports. Practical Implications: An important implication of the results of this study is that the effectiveness of implementing a system is highly dependent on the achievement of the quality of the output it produces. That is, a program is said to be successful if the program's objectives are effectively achieved. The amount of contribution greatly depends on the achievement of the targets and targets that have been set. Originality/value: The regional management information system is part of the state's efforts to present good governance, a government that can be accountable for activities financed through measurable and transparent public budgets. This paper examined the implementation of this system, and it is concluded that it has a positive and significant effect on the quality of the presentation of financial statements at the Pangkep Regency Government.
Authors and Affiliations
Andi Sry Anggraeny Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Makassar, Indonesia
Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review
Purpose: The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim i...
Financial Performance of Banks in India: A Study of Selected Private Sector Banks
Purpose: This study aims to evaluate the performance of selected private sector Banks in India. The aim is also to study the profitability performance of these selected banks. Approach/Methodology/Design: Eight privat...
The Effect of Implementing the Financial Management Information System on the Quality of the Presentation of the Pangkep Regency Government’s Financial Statements
Purpose: This study aims to examine the effectiveness of the application of Government Accounting Standards to the quality of financial reports in the local government of Pangkep Regency, Indonesia. Approach/Methodolo...
Financial Indicators of Selected Service-Provider Companies of Telecommunication Sector in India: An Empirical Study
Purpose: The aim of this article is to measure profitability of selected services provider companies of telecommunication sector in India. The study also aims to identify liquidity and solvency of the selected services p...
Financial Performance of Indian Pharmaceutical Companies: Analysis of Leverage and Cost of Capital
Purpose: The main aim of the study is to examine the performance of selected pharmaceutical companies in India based on the Degree Of Operating Leverage, Degree Of Financial Leverage, Degree Of Combined Leverage, and Cos...