Does Regional Financial Information System Have an Impact on the Quality of Financial Statement?
Journal Title: Saudi Journal of Business and Management Studies - Year 2018, Vol 3, Issue 6
Abstract
Abstract:The purpose of this study is to determine the impact of regional financial information systems on the quality of financial statements. The object of the research is 53 users of local government financial information system. This research uses the exploratory method with survey approach. Moreover, the data analysis method of this study is Structural Equation Modelling. The result shows that there is an influence of regional financial information system on the quality of local government financial statements. Therefore, the local government must increase the usage of regional financial information systems to produce qualified financial reports. Keywords: regional financial information system, quality of the financial report.
Authors and Affiliations
Dedi Hadian
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