Work

Factors Affecting the Quality of Information in Local Government Financial Statements of Batam City

Year: 2024

Type: article

Abstract: This research aims to test factors that can affect the quality of information in local government financial statements or LKPD of Batam City. Independent variables in this research are competencies, regulation, and politics. This research used questionnaire data from Head of Finance of Satuan Kerja Perangkat Daerah or SKPD in Batam City with a total of 44 respondents. This research used multiple linear regression analysis with SPSS application. This research found that partially, the quality of information in LKPD can be influenced by competencies and regulations but not by politics. Moreover, simultaneously, competencies, regulation, and politics affect the quality of information in LKPD by contributing 67.9% of influence on LKPD.

Source: JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS

DOI: 10.30871/jaemb.v12i2.4877

Authors: Raja Hamizah Dwitania Putri, Afriyanti Hasanah

Institution: Politeknik Negeri Batam

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4407683317

FWCI:

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Related to: 10