The effects of internal control implementation and organizational culture on financial reporting quality. Study on Local Government of Jakarta, Indonesia
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
The Australian Accounting Standards Board (AASB), states that the quality of financial reporting is a periodic process that generates financial statement information (including explanations) on the financial position and performance of entity reporting for external parties that assist them in making informed decisions about resource allocations. A comprehensive assessment of the quality of financial statements is very important because it can improve the quality of decision making. Law number 17 the Year 2003 on State Finance requires central and local government agencies to prepare financial reports at least consisting of Budget Realization Reports, Balance Sheet, Statement of Cash Flow and Notes to Financial Reporting. This study examines the influence of internal control implementation and organizational culture on financial reporting quality. The study is applied and descriptive research, using a questionnaire for data collection. The validity and reliability of the questionnaire were estimated using AVE, with a Cronbach's alpha greater than 0.5 and 0.7, respectively. Data analysis was conducted using partial least square (PLS). The results showed that Internal control implementation influenced financial reporting quality while organizational culture had no effect on financial reporting quality.
Authors and Affiliations
Nurul Hidayah
Keywords
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