How to cite this paper
Sahabuddin, S., Sutrisno, T., Subekti, I & Andayani, W. (2021). The effect of public governance, human resource quality, characteristics of the government internal su-pervisory apparatus, and the government internal supervisory system on the quality of local government financial report.Accounting, 7(7), 1535-1546.
Refrences
Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence. Journal of Accounting Research, 54(1), 3–40. https://doi.org/10.1111/1475-679X.12099
Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
Afiah, & Rahmatika. (2014). Factors influencing the quality of financial reporting and its implications on good government governance (research on local government Indonesia). International Journal of Business, Economics and Law, 5(1), 111–121.
Akeju, J. B., & Babatunde, A. A. (2017). Corporate governance and financial reporting quality in Nigeria. International Journal of Information Research and Review, 4(2), 3749-3753.
Anggriawan, & Yudianto. (2018). Factors Affecting Information Quality of Local Government Financial Statement of West Bandung District , West Java Province , Indonesia, 1(1), 34–46.
Call, A. C., Campbell, J. L., Dhaliwal, D. S., & Moon, J. R. (2017). Employee quality and financial reporting outcomes. Journal of Accounting and Economics, 64(1), 123–149. https://doi.org/10.1016/j.jacceco.2017.06.003
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting Earnings Management: A New Approach. Journal of Accounting Research, 50(2), 275–334. https://doi.org/10.1111/j.1475-679X.2012.00449.x
Ekawati. (2013). Pengaruh Proffesionalisme Pengalaman Kerja dan Tingkat Pendidikan Auditor, terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik di Wilayah Bali). Jurnal Ilmiah Akuntansi Dan Humanika, 3, 1031–1054.
Fornell, C. (1982). A Second Generation of Multivariate Analysis: Measurement and Evaluation (Vol. 1). New York: Praeger.
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(February), 39–50.
Gary, C., Hilary, G., Verdi, R. S., Does, H., & Biddle, G. C. (2009). How does financial reporting quality relate to investment efficiency ? The MIT Faculty has made this article openly available . Please share Citation Accessed Citable Link Detailed Terms How Does Financial Reporting Quality Relate to Investment Efficiency. Journal of Accounting and Economics, 48(2–3), 112–131. Retrieved from http://www.sciencedirect.com/science/article/pii/S0165410109000469
Ghozali, I. (2014). Partial Least Squares Konsep, Metode Dan Aplikasi Menggunakan Program Warp PLS 4.0. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Latan, H. (2015). Konsep, Teknik, dan Aplikasi Menggunakan Smart PLS 3.0 untuk Penelitian Empiris. Semarang: BP Undip.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd Ed). Thousand Oaks: Sage Publications, Inc.
Herath, S. K., & Albarqi, N. (2017). Financial Reporting Quality : A Literature Review School of Business Administration. International Journal of Business Management and Commerce, 2(2), 1–14.
Herawati, T. (2014). Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan. Study & Accounting Research, 6(1), 1–14. https://doi.org/1693-4482
Imran, H., & Hasanuddin, U. (2018). Kualitas Informasi Laporan Keuangan Pemerintah Daerah Dan Faktor yang Memengaruhinya ( The Quality of Information in Local Government Financial Statement and the Influential Factors ..., (July). https://doi.org/10.13140/RG.2.2.19772.95367
Indriasih, D. (2014). The Effect of Government Apparatus Competence and the Effectiveness of Government Internal Control Toward the Quality of Financial Reporting in Local Goverment. Research Journal of Finance and Accounting, 5(20), 38–47.
Indriasih, & Koeswayo. (2014). The Effect of Government Apparatus Competence and the Effectiveness of Government Internal Control Toward the Quality of Financial Reporting in Local Goverment. Research Journal of Finance and Accounting, 5(20), 38–47.
Irvan, N., Mus, A. R., Su, M., & Sufri, M. (2017). Effect of Human Resource Competencies , Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance, 8(1), 31–45.
Kesuma, Anwar, & Darmansyah. (2017). Pengaruh Good Governance , Penerapan Standar Pemerintah Dan Kompetensi Aparatur Pemerintah. Jurnal IlmiahWIDYA Ekonomika, 141.
Lelly, & Afiah, N. N. (2017). Does Qual i ty of F i nanc i al Statement Affected by Internal Control System and Internal Aud i t ?, 7(2), 568–573.
Mironiuc, M., Chersan, I.-C., & Robu, I.-B. (2013). Ethics in Providing Non-Audit Services to Ensure Transparency in Financial Reporting. Procedia - Social and Behavioral Sciences, 81, 474–478.
Myring, M., & Shortridge, R. T. (2010). Corporate Governance And The Quality Of Financial Disclosures, 9(6), 103–110.
Nattawut, & Sirilak. (2018). The Factors Affecting Financial Reporting Reliability: An Empirical Research of Public Listed Companies in Thailand, 14(6), 291–304. https://doi.org/10.17265/1548-6583/2018.06.001
Pina, V. (2014). Local Government Financial Reporting In The, (January 2003). https://doi.org/10.1080/02102412.2003.10779478
PP nomor 71 tahun 2010. (n.d.). Standar Akuntasi Pemerintah.
Pradita. (2018). IHPS BPK II 2017 : Sulawesi Selatan. Jakarta.
Ringle, C. M., Rigdon, E., & Sarstedt, M. (2018, January). On Comparing Results from CB-SEM and PLS-SEM: Five Perspectives and Five Recommendations.
Sagara, Y. (2015). The Effect of Implementation Accounting Information System and Competence of Human Resources on the Quality of Financial Reporting, 6(10), 111–116.
Sari, I. M., & Tamrin, N. A. (2014). Pengaruh Penerapan Good Government Governance dan Kompetensi Sumber Daya Manusia terhadap Kualitas Informasi Laporan Keuangan (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari). Jurnal Akuntansi Dan Keuangan Fakultas Ekonomi Dan Bisnis, UHO, 106–121.
Sekaran, U., & Bougie, R. (2016). Research methods for business : a skill-building approach. Wiley.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis (Edisi 1). Jakarta: Salemba Empat.
Setyaningrum, Gani, L., Martani, D., & Kuntadi, C. (2013). The Effect of Auditor Quality on the Follow-Up of Audit Recommendation, 6(2), 89–104.
Shireeejit, Jhol, Subramaniam, & Cooper. (2013). Internal audit function , board quality and financial reporting quality : Evidence from Malaysia Article information : https://doi.org/10.1108/MAJ-06-2013-0886
Sicca, S. P. (2018). Ikhtisar Hasil Pemeriksaan BPK II 2017. Https://tirto.id/bpk-Ada-Kerugian-Negara-rp146-Triliun-Di-Laporan-Ihps-Ii-2017-cHas.
Simon, Y., Mas, M., & Su, M. (2016). the Role of Apparatus Competence, Internal Control System on Good Governance and the Quality of Financial Statement Information. Journal of Arts, 123(4), 123–132.
Siriyama, & Norah. (2017). Financial Reporting Quality : A Literature Review Financial Reporting Quality : A Literature Review, (March).
Sudiarianti, Agung, & Budiasih. (2015). Pengaruh Kompetensi Sumber Daya Manusia Pada Penerapan Sistem Pengendalian Intern Pemerintah dan Standar Akuntansi Pemerintah Serta Implikasinya Pada Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian Mandiri, 4(71), 1–25.
Suharyanto, & Sutaryo. (2016). Pengawasan Internal dan Akuntabilitas Kinerja Pemerintah Daerah di Indonesia. Simposium Nasional Akuntansi XIX, Lampung, 1–13.
Syarifudin. (2014). Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen) Akhmad Syarifudin. Jurnal Fokus Bisnis, Volume 14, No 02, Desember 2014, 14(25), 26–44.
Toms, S., & Toms, S. (2019). Financial scandals : a historical overview Financial scandals : a historical overview, 4788. https://doi.org/10.1080/00014788.2019.1610591
Yamin, R., & Sutaryo. (2015). Faktor Penentu Jumlah Temuan Kelemahan Sistem Pengendalian Intern pada Pemerintah Daerah di Indonesia. Simposium Nasional Akuntansi XVIII Medan.
Yusniyar, Darwanis, & Abdullah, S. (2016). Pengaruh Penerapan Sistem Akuntansi Pemerintahan dan Pengendalian Intern terhadap Good goverment governance. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 5(2), 16.
Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
Afiah, & Rahmatika. (2014). Factors influencing the quality of financial reporting and its implications on good government governance (research on local government Indonesia). International Journal of Business, Economics and Law, 5(1), 111–121.
Akeju, J. B., & Babatunde, A. A. (2017). Corporate governance and financial reporting quality in Nigeria. International Journal of Information Research and Review, 4(2), 3749-3753.
Anggriawan, & Yudianto. (2018). Factors Affecting Information Quality of Local Government Financial Statement of West Bandung District , West Java Province , Indonesia, 1(1), 34–46.
Call, A. C., Campbell, J. L., Dhaliwal, D. S., & Moon, J. R. (2017). Employee quality and financial reporting outcomes. Journal of Accounting and Economics, 64(1), 123–149. https://doi.org/10.1016/j.jacceco.2017.06.003
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting Earnings Management: A New Approach. Journal of Accounting Research, 50(2), 275–334. https://doi.org/10.1111/j.1475-679X.2012.00449.x
Ekawati. (2013). Pengaruh Proffesionalisme Pengalaman Kerja dan Tingkat Pendidikan Auditor, terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik di Wilayah Bali). Jurnal Ilmiah Akuntansi Dan Humanika, 3, 1031–1054.
Fornell, C. (1982). A Second Generation of Multivariate Analysis: Measurement and Evaluation (Vol. 1). New York: Praeger.
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(February), 39–50.
Gary, C., Hilary, G., Verdi, R. S., Does, H., & Biddle, G. C. (2009). How does financial reporting quality relate to investment efficiency ? The MIT Faculty has made this article openly available . Please share Citation Accessed Citable Link Detailed Terms How Does Financial Reporting Quality Relate to Investment Efficiency. Journal of Accounting and Economics, 48(2–3), 112–131. Retrieved from http://www.sciencedirect.com/science/article/pii/S0165410109000469
Ghozali, I. (2014). Partial Least Squares Konsep, Metode Dan Aplikasi Menggunakan Program Warp PLS 4.0. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I., & Latan, H. (2015). Konsep, Teknik, dan Aplikasi Menggunakan Smart PLS 3.0 untuk Penelitian Empiris. Semarang: BP Undip.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd Ed). Thousand Oaks: Sage Publications, Inc.
Herath, S. K., & Albarqi, N. (2017). Financial Reporting Quality : A Literature Review School of Business Administration. International Journal of Business Management and Commerce, 2(2), 1–14.
Herawati, T. (2014). Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan. Study & Accounting Research, 6(1), 1–14. https://doi.org/1693-4482
Imran, H., & Hasanuddin, U. (2018). Kualitas Informasi Laporan Keuangan Pemerintah Daerah Dan Faktor yang Memengaruhinya ( The Quality of Information in Local Government Financial Statement and the Influential Factors ..., (July). https://doi.org/10.13140/RG.2.2.19772.95367
Indriasih, D. (2014). The Effect of Government Apparatus Competence and the Effectiveness of Government Internal Control Toward the Quality of Financial Reporting in Local Goverment. Research Journal of Finance and Accounting, 5(20), 38–47.
Indriasih, & Koeswayo. (2014). The Effect of Government Apparatus Competence and the Effectiveness of Government Internal Control Toward the Quality of Financial Reporting in Local Goverment. Research Journal of Finance and Accounting, 5(20), 38–47.
Irvan, N., Mus, A. R., Su, M., & Sufri, M. (2017). Effect of Human Resource Competencies , Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance, 8(1), 31–45.
Kesuma, Anwar, & Darmansyah. (2017). Pengaruh Good Governance , Penerapan Standar Pemerintah Dan Kompetensi Aparatur Pemerintah. Jurnal IlmiahWIDYA Ekonomika, 141.
Lelly, & Afiah, N. N. (2017). Does Qual i ty of F i nanc i al Statement Affected by Internal Control System and Internal Aud i t ?, 7(2), 568–573.
Mironiuc, M., Chersan, I.-C., & Robu, I.-B. (2013). Ethics in Providing Non-Audit Services to Ensure Transparency in Financial Reporting. Procedia - Social and Behavioral Sciences, 81, 474–478.
Myring, M., & Shortridge, R. T. (2010). Corporate Governance And The Quality Of Financial Disclosures, 9(6), 103–110.
Nattawut, & Sirilak. (2018). The Factors Affecting Financial Reporting Reliability: An Empirical Research of Public Listed Companies in Thailand, 14(6), 291–304. https://doi.org/10.17265/1548-6583/2018.06.001
Pina, V. (2014). Local Government Financial Reporting In The, (January 2003). https://doi.org/10.1080/02102412.2003.10779478
PP nomor 71 tahun 2010. (n.d.). Standar Akuntasi Pemerintah.
Pradita. (2018). IHPS BPK II 2017 : Sulawesi Selatan. Jakarta.
Ringle, C. M., Rigdon, E., & Sarstedt, M. (2018, January). On Comparing Results from CB-SEM and PLS-SEM: Five Perspectives and Five Recommendations.
Sagara, Y. (2015). The Effect of Implementation Accounting Information System and Competence of Human Resources on the Quality of Financial Reporting, 6(10), 111–116.
Sari, I. M., & Tamrin, N. A. (2014). Pengaruh Penerapan Good Government Governance dan Kompetensi Sumber Daya Manusia terhadap Kualitas Informasi Laporan Keuangan (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari). Jurnal Akuntansi Dan Keuangan Fakultas Ekonomi Dan Bisnis, UHO, 106–121.
Sekaran, U., & Bougie, R. (2016). Research methods for business : a skill-building approach. Wiley.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis (Edisi 1). Jakarta: Salemba Empat.
Setyaningrum, Gani, L., Martani, D., & Kuntadi, C. (2013). The Effect of Auditor Quality on the Follow-Up of Audit Recommendation, 6(2), 89–104.
Shireeejit, Jhol, Subramaniam, & Cooper. (2013). Internal audit function , board quality and financial reporting quality : Evidence from Malaysia Article information : https://doi.org/10.1108/MAJ-06-2013-0886
Sicca, S. P. (2018). Ikhtisar Hasil Pemeriksaan BPK II 2017. Https://tirto.id/bpk-Ada-Kerugian-Negara-rp146-Triliun-Di-Laporan-Ihps-Ii-2017-cHas.
Simon, Y., Mas, M., & Su, M. (2016). the Role of Apparatus Competence, Internal Control System on Good Governance and the Quality of Financial Statement Information. Journal of Arts, 123(4), 123–132.
Siriyama, & Norah. (2017). Financial Reporting Quality : A Literature Review Financial Reporting Quality : A Literature Review, (March).
Sudiarianti, Agung, & Budiasih. (2015). Pengaruh Kompetensi Sumber Daya Manusia Pada Penerapan Sistem Pengendalian Intern Pemerintah dan Standar Akuntansi Pemerintah Serta Implikasinya Pada Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian Mandiri, 4(71), 1–25.
Suharyanto, & Sutaryo. (2016). Pengawasan Internal dan Akuntabilitas Kinerja Pemerintah Daerah di Indonesia. Simposium Nasional Akuntansi XIX, Lampung, 1–13.
Syarifudin. (2014). Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen) Akhmad Syarifudin. Jurnal Fokus Bisnis, Volume 14, No 02, Desember 2014, 14(25), 26–44.
Toms, S., & Toms, S. (2019). Financial scandals : a historical overview Financial scandals : a historical overview, 4788. https://doi.org/10.1080/00014788.2019.1610591
Yamin, R., & Sutaryo. (2015). Faktor Penentu Jumlah Temuan Kelemahan Sistem Pengendalian Intern pada Pemerintah Daerah di Indonesia. Simposium Nasional Akuntansi XVIII Medan.
Yusniyar, Darwanis, & Abdullah, S. (2016). Pengaruh Penerapan Sistem Akuntansi Pemerintahan dan Pengendalian Intern terhadap Good goverment governance. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 5(2), 16.