International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Since Year 2012 | Open Access | Fully Refereed | Peer Reviewed

ISSN: 2319-7064




Downloads: 118

Survey Paper | Accounting | Indonesia | Volume 9 Issue 9, September 2020


The Determinant Variables of Village Financial Statements Quality

Dwi Astuti | Ahmad Roziq


Abstract: The quality of village financial statements is required by the village government and local governments for decision making. Since the quality of financial reports is essential, this study examined the Determining Variables of Village Financial Statements Quality. The questionnaire was distributed to the sample villages, 189 villages, but only 129 villages filled the questionnaire. The obtained data were analyzed using the Structural Equation Modeling (SEM) analysis. Human resource competencies have a positive and significant influence on E-Village Budgeting, SAP application, and internal control. Meanwhile, E-Village Budgeting, SAP application, and human resource competencies have a positive but insignificant effect on the quality of village financial statements. Additionally, internal control has a positive and significant effect on the Quality of Village Financial Statements.


Keywords: E-Village Budgeting, SAP application, internal control of human resource competencies, quality of financial statement


Edition: Volume 9 Issue 9, September 2020,


Pages: 135 - 138

The Determinant Variables of Village Financial Statements Quality


How to Cite this Article?

Dwi Astuti, Ahmad Roziq, "The Determinant Variables of Village Financial Statements Quality", International Journal of Science and Research (IJSR), https://www.ijsr.net/get_abstract.php?paper_id=SR20901112948, Volume 9 Issue 9, September 2020, 135 - 138, #ijsrnet

How to Share this Article?

Enter Your Email Address




Similar Articles with Keyword 'Budgeting'

Downloads: 103

Research Paper, Accounting, Indonesia, Volume 7 Issue 12, December 2018

Pages: 1516 - 1519

Application of Budget-Based Performance Systems in Improving Performance Accountability in Jembers State Polytechnic

Savitri AuliaWuri Handayani | Alwan Sri Kustono [7] | Whedy Prasetyo [3]

Share this Article

Downloads: 130

Informative Article, Accounting, Papua New Guinea, Volume 7 Issue 8, August 2018

Pages: 1553 - 1557

Capital Budgeting and Cost Evaluation Techniques: A Conceptual Analysis

Frank Oki | Sivanathan Sivaruban [2]

Share this Article


Top