scholarly journals The Role of Accounting Mechanisms for Bank Governance in Improving the Quality of the Information Content of the Interim Financial Reports

2021 ◽  
Vol 6 (1) ◽  
Keyword(s):  
Information Content ◽  
Financial Reports ◽  
Bank Governance

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA

2021 ◽  
Vol 4 (1) ◽  
pp. 70-79
Author(s):  
Mochamad Febri Sayidil Umam ◽  
Tito Marta Sugema Dasuki
Keyword(s):  
Local Government ◽  
Internal Audit ◽  
Sampling Technique ◽  
Department Head ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Finance Department

Abstrak This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.    

scholarly journals The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

2021 ◽  
Vol 06 (06) ◽  
Author(s):  
Sunardi . ◽  
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
City Governments ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

scholarly journals Does the Monitoring Mechanisms Considered as Dilemma against the Practices of Earnings Management

2017 ◽  
Vol 10 (10) ◽  
pp. 39
Author(s):  
Dea'a Al-Deen Omar Alsraheen ◽  
Isam Hamad Saleh
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Management Practices ◽  
Annual Reports ◽  
Service Firms ◽  
Financial Reports ◽  
Agency Conflict ◽  
Regulatory Bodies

This paper mainly aims to explore the role of monitoring mechanisms in limiting the earnings management practices among service firms in Jordan. The data used in this study were from the financial annual reports of 59 ASE listed service firms in 2015. The results of multiple regression analysis demonstrate the fairly varied influence of board of directors’ variables. This paper presented three hypotheses covering board independency, CEO duality and audit committee. According to the results, internal monitoring mechanisms significantly impact the level of the practices of earnings management and the reduction of the agency conflict. Additionally, the regulatory bodies in Jordan should focus more on the role of internal monitoring mechanisms in Jordanian companies in terms of effectiveness in order to improve the quality of financial reports can be improved via the assurance of high quality of earnings. Finally, this study becomes a catalyst for more research on quality of financial reports and earnings quality in Jordan and other countries where there is still lack of studies in this domain.

scholarly journals INFORMATIVENESS OF CADASTRAL MAPPING AS AN INDICATOR OF THE QUALITY OF TERRITORIAL DEVELOPMENT

2020 ◽  
Vol 30 (4) ◽  
pp. 484-495
Author(s):  
K.G. Stepanov
Keyword(s):  
Real Estate ◽  
Information Content ◽  
The State ◽  
Territorial Development ◽  
Quantitative Indicators ◽  
Positive Properties

The article considers the possibility of analyzing the quality of territorial development through the use of a specialized indicator of information content of cadastral mapping. To do this, the author defines the content of this indicator, justifies its applicability to achieve the goal by revealing the problematic conditionality of its components, and offers a list of specific indicators that can be integrated into the desired indicator. In the role of characteristics of the quality of territorial development, the study identifies the aggregate positive properties of real estate objects that they acquire with high values of information content of cadastral mapping. The corresponding characteristics are described by an indicator calculated by two different methods, one of which is selected as the most optimal, due to its greater information content. The results obtained by calculation are analyzed for their representativeness and the possibility of independent application for studying the state of development of the territory. Based on the final conclusions, the author puts forward the thesis that the complex indicator of information content of cadastral mapping formulated and used in this work should be used when analyzing the quality of territorial development together with other comparable indicators, after finalizing the composition of quantitative indicators that form the content of the described complex indicator.

scholarly journals Environmental costs and its role in improving the quality of financial reporting

2019 ◽  
Vol 8 (5) ◽  
pp. 194-211
Author(s):  
Ali Altug Bicer ◽  
Eman Ali El.Darewi
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Significant Relationship ◽  
Environmental Issues ◽  
Environmental Costs ◽  
Financial Reports ◽  
Oil Companies ◽  
Measurement Models

This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the researchers developed a questionnaire contains (35) questions, distributed to (100) of the officials of the financial departments, auditing, and costs and the parties concerned with the preparation of financial reports, collected and used in the analysis, a one-sample T-test was used. It seems to the researchers that there was the presence of environmental awareness and the company's strategy towards environmental issues, the study also showed there are obstacles that limit the application of measurement and disclosure of environmental costs. Moreover, it seems to the researchers that the measurement models for environmental costs increase the company's commitment to environmental responsibilities. The results of the study also showed the presence of a statistically significant relationship between environmental costs and the increase in the quality of the financial reports. Finally, there was a statistically significant relationship between environmental costs and decision making. The study suggested some recommendations to develop the application of accounting for environmental costs and disclosure to provide appropriate information to rationalize and take decisions in the oil companies in Libya, as well as the need for companies to protect the environment and provide funding and support to preserve the environment.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir)

2021 ◽  
Vol 15 (2) ◽  
pp. 118-129
Author(s):  
Dewi Astri Sasmita ◽  
Nasrizal Nasrizal ◽  
M Rasuli
Keyword(s):  
Regression Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Systems ◽  
Internal Auditors ◽  
Positive Effect

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.

Joint audit as a tool to improve the quality of financial report: Field study: (environment of professional practice in the Arab Republic of Egypt): المراجعة المشتركة كأداة لتحسين جودة التقارير المالية دراسة ميدانية: (بيئة الممارسة المهنية في جمهورية مصر العربية)

2021 ◽  
Vol 5 (19) ◽  
pp. 116-101
Author(s):  
Salwa Hussein Roshdy Ismail Salwa Hussein Roshdy Ismail
Keyword(s):  
Social Science ◽  
Professional Practice ◽  
Positive Relationship ◽  
Audit Process ◽  
Financial Reports ◽  
Testing Hypotheses ◽  
Financial Report ◽  
Descriptive Approach

This research aims to clarify the role of the joint review in improving the quality of financial reports. In the completion of this research, the researcher relied on the analytical descriptive approach and relied on the Statistical Package for Social Science Spss / Pc + in testing hypotheses, analyzing the sample and discharging data. Classifying and analyzing them. The research concluded that there is a positive relationship between the application of the joint audit and the increase in the quality of the audit process, and the existence of a positive relationship between the joint audit and the quality of financial reports. The research recommended the necessity of obliging the major offices to cooperate with each other to develop methods of professional practices such as the joint audit method and to clarify its importance and advantages.

scholarly journals The Moderating Role of Business Intelligence in the Impact of Big Data on Financial Reports Quality in Jordanian Telecom Companies

2020 ◽  
Vol 14 (2) ◽  
pp. 71
Author(s):  
Omar Mohammed Zragat
Keyword(s):  
Big Data ◽  
Business Intelligence ◽  
Hierarchical Regression ◽  
Financial Reports ◽  
Independent Variable ◽  
Analytical Processing ◽  
The Impact ◽  
Moderating Role

This study aimed at discovering the impact of big data in terms of its dimensions (Variety, Velocity, Volume, and Veracity) on financial reports quality in the present business intelligence in terms of its dimensions (Online Analytical Processing (OLAP), Data Mining, and Data Warehouse) as a moderating variable in Jordanian telecom companies. The sample included (139) employees in Jordanian Telecom Companies. Multiple and Stepwise Linear Regression were used to test the effect of the independent variable on the dependent variable. And Hierarchical Regression analysis, to test the effect of the independent variable on the dependent variable in the presence of the moderating variable.  The study reached a set of results, the most prominent of which was the presence of a statistically significant effect of using big data in improve the quality of financial reports, Business intelligence contributes to improving the impact of big data in terms of its dimensions (Volume, Velocity, Variety, and Veracity) on the quality of financial reports. The study recommends the necessity of working on making use of big data and resorting to business intelligence solutions because of its great role in improving the quality of financial reports and thus supporting decision-making functions for a large group of users.

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