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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
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Case Studies, Accounting, Somalia, Volume 12 Issue 10, October 2023
Pages: 1483 - 1488Influence of Cash Management on Profitability on Some Private Universities in Mogadishu Somalia
Abdullahi Mohamed Ali
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Research Paper, Accounting, Indonesia, Volume 7 Issue 12, December 2018
Pages: 1516 - 1519Application of Budget-Based Performance Systems in Improving Performance Accountability in Jembers State Polytechnic
Savitri AuliaWuri Handayani | Alwan Sri Kustono [7] | Whedy Prasetyo [3]