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    The Determinant Variables of Village Financial Statements Quality

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    FEB_JURNAL_The Determinant Variables of Village Financial_ROZIQ.pdf (92.15Kb)
    Date
    2020-09-01
    Author
    ASTUTI, Dwi
    ROZIQ, Ahmad
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    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.
    URI
    http://repository.unej.ac.id/handle/123456789/103901
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    • LSP-Jurnal Ilmiah Dosen [7403]

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    UPA-TIK Copyright © 2024  Library University of Jember
    Contact Us | Send Feedback

    Indonesia DSpace Group :

    University of Jember Repository
    IPB University Scientific Repository
    UIN Syarif Hidayatullah Institutional Repository