Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports

  • Abdul Rahman Universitas Hasanuddin
  • Zulkifli Fachri Universitas Hasanuddin
DOI: https://doi.org/10.22610/imbr.v8i4.1394

Abstract

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis, books, and various other literatures related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

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Published
2016-09-23
How to Cite
Rahman, A., & Fachri, Z. (2016). Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports. Information Management and Business Review, 8(4), 64-68. https://doi.org/10.22610/imbr.v8i4.1394
Issue
Vol 8 No 4 (2016)
Section
Research Paper

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