The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia

The results of the audit of local governments (district) in Sumatra Island found noncompliance with statutory provisions, including potential losses, absence of receipts, administrative irregularities, inefficiency and ineffectiveness, lack of accounting competence which causes regional wealth manag...

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Main Author:	Hariani, Swarmilah
Format:	Thesis
Language:	eng eng eng
Published:	2023
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/10627/1/Depositpermission-not%20allow_s902926.pdf https://etd.uum.edu.my/10627/2/s902926_01.pdf https://etd.uum.edu.my/10627/3/s902926_02.pdf
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id	my-uum-etd.10627
record_format	uketd_dc
spelling	my-uum-etd.106272023-08-06T02:36:27Z The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia 2023 Hariani, Swarmilah Ahmad, Fakhrorazi Ghazali Shafie Graduate School of Government Ghazali Shafie Graduate School of Government HG Finance The results of the audit of local governments (district) in Sumatra Island found noncompliance with statutory provisions, including potential losses, absence of receipts, administrative irregularities, inefficiency and ineffectiveness, lack of accounting competence which causes regional wealth management to be inappropriate. This has resulted in losses to the state and district. Weak control systems also lead to errors in financial reporting. This research was conducted to determine the factors that influence financial reporting quality. Financial reports have an important role in the formulation of development policies. This research applied the quantitative method as the main research design of the study. The data was collected via a survey approach, with a self-administered questionnaire as the platform to gather all the required information The population of the study comprehends the local governments in Sumatra Island with the sample respondents consisting of the head of accounting as well as senior and junior accounting officers who are responsible for managing finances. The study population consisted of 120 local governments, while the sample of respondents was 302 people. Applying judgmental sampling as the sampling technique, a total of 377 questionnaires were distributed with 322 questionnaires were returned. Through a proper screening and treatment with SPSS v26, 302 valid questionnaires were identified. The Partial Least Square Structural Equation Modelling (PLS-SEM) technique was employed for data analysis. The results of the study showed that internal factors are positively influenced financial reporting quality, accounting staff competency is not significant on the financial reporting quality, commitment to the organization fails to moderate internal factors, and transparency has a significant mediating effect on external factors. Eventually, this study has proposed practical recommendations on how to organize, motivate and inspire local governments to improve the financial reporting quality. Local governments should comply with existing policies, plans, procedures, laws, and regulations in force. Central governments should play the role to review activities and programs in the administration of local governments, ascertain whether the results achieved are consistent with the goals and objectives, and provide trainings to employees in order to produce better quality financial reports in the local governments. 2023 Thesis https://etd.uum.edu.my/10627/ https://etd.uum.edu.my/10627/1/Depositpermission-not%20allow_s902926.pdf text eng staffonly https://etd.uum.edu.my/10627/2/s902926_01.pdf text eng staffonly https://etd.uum.edu.my/10627/3/s902926_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ahmad, Fakhrorazi
topic	HG Finance
spellingShingle	HG Finance Hariani, Swarmilah The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
description	The results of the audit of local governments (district) in Sumatra Island found noncompliance with statutory provisions, including potential losses, absence of receipts, administrative irregularities, inefficiency and ineffectiveness, lack of accounting competence which causes regional wealth management to be inappropriate. This has resulted in losses to the state and district. Weak control systems also lead to errors in financial reporting. This research was conducted to determine the factors that influence financial reporting quality. Financial reports have an important role in the formulation of development policies. This research applied the quantitative method as the main research design of the study. The data was collected via a survey approach, with a self-administered questionnaire as the platform to gather all the required information The population of the study comprehends the local governments in Sumatra Island with the sample respondents consisting of the head of accounting as well as senior and junior accounting officers who are responsible for managing finances. The study population consisted of 120 local governments, while the sample of respondents was 302 people. Applying judgmental sampling as the sampling technique, a total of 377 questionnaires were distributed with 322 questionnaires were returned. Through a proper screening and treatment with SPSS v26, 302 valid questionnaires were identified. The Partial Least Square Structural Equation Modelling (PLS-SEM) technique was employed for data analysis. The results of the study showed that internal factors are positively influenced financial reporting quality, accounting staff competency is not significant on the financial reporting quality, commitment to the organization fails to moderate internal factors, and transparency has a significant mediating effect on external factors. Eventually, this study has proposed practical recommendations on how to organize, motivate and inspire local governments to improve the financial reporting quality. Local governments should comply with existing policies, plans, procedures, laws, and regulations in force. Central governments should play the role to review activities and programs in the administration of local governments, ascertain whether the results achieved are consistent with the goals and objectives, and provide trainings to employees in order to produce better quality financial reports in the local governments.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Hariani, Swarmilah
author_facet	Hariani, Swarmilah
author_sort	Hariani, Swarmilah
title	The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_short	The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_full	The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_fullStr	The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_full_unstemmed	The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia
title_sort	zeitgeist of “financial reporting quality” predictors: an empirical study among local governments (districts) in sumatera island, indonesia
granting_institution	Universiti Utara Malaysia
granting_department	Ghazali Shafie Graduate School of Government
publishDate	2023
url	https://etd.uum.edu.my/10627/1/Depositpermission-not%20allow_s902926.pdf https://etd.uum.edu.my/10627/2/s902926_01.pdf https://etd.uum.edu.my/10627/3/s902926_02.pdf
_version_	1776103853472612352

The Zeitgeist of “Financial Reporting Quality” predictors: an empirical study among local governments (districts) in Sumatera Island, Indonesia

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