印度尼西亚地区财务管理工作单位财务报告质量的决定因素分析

Teguh Prakoso, Rina Apriliani, Pandu Adi Cakranegara, Alfiana, Ratnawita
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引用次数: 0

摘要

本研究旨在探讨人力资源质量、内部控制制度、政府会计准则执行情况、地区财务会计信息系统的使用以及会计知识对财务报告信息质量和价值的影响。本研究探讨了原因和影响之间的关系。采用问卷调查的方式收集数据。研究对象包括所有使用信息系统开展工作的员工。样本容量为 100 个,抽样策略为非概率抽样。本研究采用了多元线性回归分析作为分析技术。研究结果表明,一些变量对地区财务报告的信息有用性和质量有着不同的影响。首先,人力资源水平的影响不大。此外,内部控制制度也没有明显的影响。第三,政府会计规则的使用对地区财务报告的信息价值和质量影响很大。第四,使用地区财务会计信息系统没有明显影响。第五,个人对会计的掌握程度对地区财务报告的信息价值影响很大。总之,这些变量同时影响着地区财务报告的信息价值和质量,突出了在这些方面进行有效管理以提高地区财务数据质量的必要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia
This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.
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