Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)

<Previous Article In Volume
Next Article In Volume>

Quality of Financial Reporting and Impact of GGG Implementation: Study on Local Government in Indonesia

Authors
Nelly Masnila1, Firmansyah Firmansyah1, Jovan Febriantoko1, Riana Mayasari1, *, Jamaliah Said2
1Department of Accounting, Politeknik Negeri Sriwijaya, Palembang, Indonesia
2Accounting Research Institute(ARI), Universiti Teknologi MARA, Shah Alam, Malaysia
*Corresponding author. Email: riana.mayasari@polsri.ac.id
Corresponding Author
Riana Mayasari
Available Online 11 February 2022.
DOI
10.2991/assehr.k.220202.003How to use a DOI?
Keywords
Accountability; Transparency; GGG; Public Sector Accounting
Abstract

This study relates to good governance determinants to discover the relationship and impact of good government governance on the quality of financial reporting in the Indonesian capital. Independent variables such as legal culture, transparency, equality, accountability, and the Human Development Index are independent variables, but the quality of financial reporting is the dependent variable for this study. Because this research method is quantitative, in some cases only accountability variables that have a significant impact on the quality of the annual financial statements are detected. However, for other independent variables such as legal culture, transparency, impartiality, and the Human Development Index, this does not have a significant impact on the quality of financial reporting. However, at the same time, all independent variables have a significant impact on the quality of the annual financial statements. The coefficient of determination measurement obtained is equal to adjustment R2 = 0.257. This means that the quality of municipal financial reporting is affected by 25.7% of independent variables, while 74.3% is affected by other variables not considered in this study.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 February 2022
ISBN
978-94-6239-533-6
ISSN
2352-5398
DOI
10.2991/assehr.k.220202.003How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Nelly Masnila
AU  - Firmansyah Firmansyah
AU  - Jovan Febriantoko
AU  - Riana Mayasari
AU  - Jamaliah Said
PY  - 2022
DA  - 2022/02/11
TI  - Quality of Financial Reporting and Impact of GGG Implementation: Study on Local Government in Indonesia
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 12
EP  - 19
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.003
DO  - 10.2991/assehr.k.220202.003
ID  - Masnila2022
ER  -