MODEL OF FINANCIAL REPORT QUALITY (A Empirical Study of Financial Report Statement in West java Province) Winna Roswinna(a), Deden Komar Priatna(a*)
a) Universitas Winaya Mukti
a*) Universitas Winaya Mukti
Abstract
The purpose of this research is to know and analyze the influence of effectivity of trucks and internal control the commitment of the organization as the application of an accounting system, and accountability jointly on the quality of government financial report in West java.
Methods used in this research is descriptive method and survey eksplanatori .A unit of analysis in this research is the government in West java province with a unit of observation SKPD officials, with the sample size of 370 people SKPD officials .Analysis method used is descriptive analysis and analysis of structural equation model (SEM).
Research findings is to improve the quality of a financial statement that dominant financial report formed by dimensions can be compared to the reports on the previous period financial report financial or other entities reporting in general (Y7), we must be increased accountability a financial statement that dominant formed by responsibility dimensions presentation of a financial statement that aims to (Y1) public. Accountability can increase if the application of financial report accounting system formed by the application of the dominant dimensions presentation of financial statements (X13) used in an imprecise manner .
The managerial implications of the research is implementing effectivity an internal control, commitment organization, and the application of an accounting system in together can to promote accountability government financial report in the province west java with the contribution of impact by 45 % .Implementing effectivity an internal control, commitment organization, the application of an accounting system and accountability financial reports in together can meninkatkan the quality of government financial report in the province west java with the contribution of impact by 75 %
