Log in

Relevant bibliographies by topics / And Reliability of Financial Reports / Journal articles

To see the other types of publications on this topic, follow the link: And Reliability of Financial Reports.

Journal articles on the topic 'And Reliability of Financial Reports'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'And Reliability of Financial Reports.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Egiyi, Modesta Amaka, and R. O. Ugwuoke. "Auditors' independence as a Tool for Enhancing the Reliability of Financial Reports." Journal of Business Research Statistics 4, no. 3 (2022): 17–24. https://doi.org/10.5281/zenodo.7698883.

Full text

Abstract:

<em>This research examined auditors’ independence as a tool for enhancing the reliability of financial reports. A survey research design was adopted, out of the 120 distributed questionnaires, 114 was returned and hence valid. Multiple regression was employed in expressing the relationship between variables, OLS regression method of analysis was also adopted and the SPSS output shows auditors’ independence has a significant relevance on the neutrality financial reports, auditors’ independence has a significant relevance on the completeness of financial reports, and auditors&r

APA, Harvard, Vancouver, ISO, and other styles

2

Meliana, Meliana. "Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation." Bongaya Journal for Research in Accounting (BJRA) 4, no. 1 (2021): 38–44. http://dx.doi.org/10.37888/bjra.v4i1.262.

Full text

Abstract:

This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this resear

APA, Harvard, Vancouver, ISO, and other styles

3

Suhendro, Saring. "PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH." Jurnal Akuntansi dan Keuangan 29, no. 2 (2024): 148–55. http://dx.doi.org/10.23960/jak.v29i2.2574.

Full text

Abstract:

The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant posit

APA, Harvard, Vancouver, ISO, and other styles

4

Kibet Lesmana, Kusnadi, Faisal Ikhram, and Zhillan Bahtera Syah. "THE INFLUENCE OF COMPANY SIZE ON AUDIT REPORT LAG IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE." Accounting Research Journal 2, no. 2 (2024): 74–81. http://dx.doi.org/10.56244/accrual.v2i2.768.

Full text

Abstract:

A financial report audit has the aim of providing an opinion regarding the fairness and conformity of financial reports with applicable principles. Financial report audits are carried out to provide assurance of the reliability of financial reports. Financial reports are a means of communication and accountability for internal company parties to external parties, especially for companies that go public. Company financial reports contain information that is a tool for stakeholders and users of financial reports in making decisions. To ensure that financial reports are useful in decision making,

APA, Harvard, Vancouver, ISO, and other styles

5

Alwin, Duane F., Kristina Zeiser, and Don Gensimore. "Reliability of Self-reports of Financial Data in Surveys." Sociological Methods & Research 43, no. 1 (2013): 98–136. http://dx.doi.org/10.1177/0049124113507908.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Sunardi, Fitri Meulia Arwina, Welly, Orba Kurniawan M., and Mizan. "Reliability of Financial Reports: Aspects of Internal Control Systems and Compliance with Legislation." Account and Financial Management Journal 09, no. 12 (2024): 3421–26. https://doi.org/10.5281/zenodo.14583066.

Full text

Abstract:

Abstract : This study aimed  to empirically test the effect of weaknesses in the internal control system and non-compliance with statutory provisions simultaneously  on the reliability of financial statements, to empirically test the effect of weaknesses in the internal control system on the reliability of financial statements, and to empirically test the effect of non-compliance with statutory provisions on the reliability of financial statements. The type of research used is associative research. The data used was  secondary data. The population in this study was 60 Financial

APA, Harvard, Vancouver, ISO, and other styles

7

Naumova, E. A. "Internal and external subjects of financial control over the reliability of financial statements." Entrepreneur’s Guide 17, no. 2 (2024): 14–19. http://dx.doi.org/10.24182/2073-9885-2024-17-2-14-19.

Full text

Abstract:

The article substantiates the relevance of research into issues of increasing the reliability of financial reporting. In this regard, the formation of an effective system of financial control over accounting reporting is identified as a primary task. To solve this problem, it is necessary to increase the efficiency of control both in the process of generating reports and subsequent control over already compiled reports. Internal control is provided directly by the accounting service and independent internal controllers, including an internal controller, auditor, and auditor. External control i

APA, Harvard, Vancouver, ISO, and other styles

8

Rimah, Iskha, Harmono Harmono, and Sihwahjoeni Sihwahjoeni. "PENGARUH TINGKAT KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN PENGAWASAN KEUANGAN TERHADAP KEANDALAN PELAPORAN KEUANGAN KEPOLISIAN RESORT PROVINSI JAWA TIMUR." Jurnal Akuntansi Trisakti 8, no. 2 (2021): 287–308. http://dx.doi.org/10.25105/jat.v8i2.9844.

Full text

Abstract:

The purpose of this research is to be able to determine the competence of human resources, technology and information, internal control, and financial control on the reliability of a financial report at the East Java Provincial Police. The type of this research is quantitative, in this research the method that will be used in this research is the census method on members of the police who work as treasurers in the financial department of the East Java Police, of which there are 50 people as respondents, while the data analysis technique used is multiple linear regression. . The research result

APA, Harvard, Vancouver, ISO, and other styles

9

محمد صالح, د. أسامة, та د. محمد آدم محمد هارون. "دور التخصص الصناعي لمراجع الحسابات في موثوقية التقارير المالية". Omdurman Islamic University Journal 14, № 1 (2018): 163–93. http://dx.doi.org/10.52981/oiuj.v14i1.1624.

Full text

Abstract:

This study examines the role of the auditor industrial specialization in financial reports reliability. The study problem was the contribution of the auditor industrial specialization in enhancing the confidence of the financial reporting information. The study aimed to determine the role of the auditor industrial specialization in financial reports reliability. The study used the deductive and inductive method to determine the problem, the hypothesis and test hypotheses of the study. The study also used the historical and descriptive analytical method to review the previous studies and analyz

APA, Harvard, Vancouver, ISO, and other styles

10

Haidar Omran Al-Jaber and Mondher Fakhfakh. "Reliability Of Accounting Information Reduces Financial Fraud According To The International Standard (ISA1)." Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2, no. 3 (2024): 258–75. http://dx.doi.org/10.61132/nuansa.v2i3.1224.

Full text

Abstract:

The research aimed to Highlighting the International Accounting Standard No (1) Presentation of financial statements and Identify the concept of reliability of accounting information and The nature of financial fraud and the extent to which it can be reduced through documented accounting information. The research problem was as follows from the fact that any lack or deficiency in the reliability of the accounting information for the financial statements will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that failur

APA, Harvard, Vancouver, ISO, and other styles

11

Babatayo, Kolawole Olayemi, Onajero Kensinton Ohwo, Ibrahim Solomon Audu, and Jamiu Adewale Arogundade. "Independence of Auditors and Financial Report Reliability of Listed Deposit Money Banks on Nigeria." International Journal of Research and Innovation in Applied Science X, no. III (2025): 223–31. https://doi.org/10.51584/ijrias.2025.10030016.

Full text

Abstract:

Reliable financial reports are vital for maintaining the confidence of the relevant stakeholders. Challenges such as aggressive earnings management, regulatory pressures, and systemic corruption can compromise the reliability of financial reports, raising questions about the effectiveness of existing audit mechanisms and the independence of auditors. Hence, this study examines the influence of the independence of auditors and financial report reliability of the listed deposit money banks in Nigeria. The ex-post facto research design was used, and secondary data was collected from the audited f

APA, Harvard, Vancouver, ISO, and other styles

12

Yuniar, Latifah Sukmawati, Arif Gunarsa, Faizal Asdar, Galing Ralis, Aulia Putri Ramadhani, and Daud Ruranto Buntulabi. "Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengawasan Keuangan Daerah Terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi pada OPD Pemerintah Provinsi Sulawesi Tengah)." Owner 7, no. 2 (2023): 1017–25. http://dx.doi.org/10.33395/owner.v7i2.1313.

Full text

Abstract:

The existence of increasing demands for the implementation of public accountability has implications for management in government agencies to provide information to the public, one of which is information in financial reports. Government financial reports are an important component in realizing financial management accountability to the public. The function of information in financial reports will not have benefits if the presentation and delivery of financial information is not reliable. Reliability of financial report information is a manifestation of public financial management accountabili

APA, Harvard, Vancouver, ISO, and other styles

13

ODUNAYO, Jimoh, and Folajimi Festus ADEGBIE. "Independent of Auditors and Ethical Behaviours in Corporate Financial Reports of Listed Companies in Nigeria." Journal of Economics, Finance And Management Studies 5, no. 03 (2022): 496–508. https://doi.org/10.5281/zenodo.6340074.

Full text

Abstract:

Acceptance of corporate financial reports has greatly reduced, and financial statement users doubt the credibility and usefulness of the information contents of corporate financial reports. Existing studies had reported inconsistences and evidenced inconclusiveness of possible effect of independent of auditors and ethical behaviour in enhancing reliability and relevance of corporate financial reports. Consequently, in extending the frontiers, the effect of independent of auditors and ethical behaviours on corporate financial reports of listed companies in Nigeria is investigated by this study.

APA, Harvard, Vancouver, ISO, and other styles

14

Nasution, Dito Aditia Darma. "Analysis of the Use of Artificial Intelligence in Preparing Regional Government Financial Reports." Proceeding of The International Conference on Business and Economics 2, no. 2 (2024): 274–80. https://doi.org/10.56444/icbeuntagsmg.v2i2.2186.

Full text

Abstract:

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency an

APA, Harvard, Vancouver, ISO, and other styles

15

Tussibaeva, G., G. Sagindykova, and G. Amanova. "Formation of tools for detecting and preventing falsification of financial statements." ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU, no. 1 (2023): 324–38. http://dx.doi.org/10.32523/2789-4320-2023-1-324-338.

Full text

Abstract:

The scientific article is devoted to one of the actual and significant problems of the accounting and reporting system - falsification of reports. The financial statements of companies, as the main recognized information channel of interaction between business and society, are not perfect at all. It is determined that financial statements are intended primarily for external users who, based on the results of the analysis, make decisions on certain management issues. Information from external reporting allows not only to determine the level of financial well-being of an organization, but also t

APA, Harvard, Vancouver, ISO, and other styles

16

Boginskaya, Zoya, and Tatyana Gladkova. "Accounting Reliability Concept: Audit Practices." Auditor 7, no. 10 (2021): 33–39. http://dx.doi.org/10.12737/1998-0701-2021-7-10-33-39.

Full text

Abstract:

Practical aspects of applicable concepts for the preparation of reliable financial statements are analyzed, in particular, an overview and analysis of typical errors encountered in the practice of auditing accounting statements. Theoretical aspects of qualification and interpretation of errors in relation to changes of relevant documents regulating audit are considered; a list of typical errors made during the preparation of financial statements for 2018-2020 is indicated; the actions of the auditor in relation to the identified errors are formulated; analysis of the impact of errors on the au

APA, Harvard, Vancouver, ISO, and other styles

17

Yusnita, Fitri, Indah Khairunnis, and Peny Cahaya Azwari. "Use Of Information Technology, Accounting Information Systems, Internal Control on The Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir." Jurnal Ekonomi, Bisnis & Entrepreneurship 18, no. 1 (2024): 121–36. https://doi.org/10.55208/mmz8sj13.

Full text

Abstract:

This research aims to assess the impact of information technology adoption on the quality of financial reporting. 2) Ascertain how accounting information systems affect the standard of financial reports. 3) Assess the impact of internal control on the accuracy and reliability of financial statements. 4) Assess the impact of utilizing information technology, accounting information systems, and internal control on the accuracy and reliability of financial reports. This study utilizes a quantitative research methodology. The population under investigation consists of all Village-Owned Enterprises

APA, Harvard, Vancouver, ISO, and other styles

18

Hullah, Abdurahman Rigel, and Winston Pontoh. "ANALISIS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN PROVINSI SULAWESI UTARA." ACCOUNTABILITY 6, no. 1 (2017): 65. http://dx.doi.org/10.32400/ja.16028.6.1.2017.65-71.

Full text

Abstract:

Researcher interested in conducting a study with "Human Resources’s Effect Against Financial Reporting’s Reliability In North Sulawesi Provincial Government” as the title, because many were relying on information in the financial reports who were published by the regional government as a basis for decision making, therefore in North Sulawesi provincial government’s financial reporting a reliable Human Resources is necessary. Issues in this study is: does human resources affect the reliability of financial reporting in North Sulawesi provincial government? While the goal is to determine the eff

APA, Harvard, Vancouver, ISO, and other styles

19

SALAA, Dr Soumia. "THE IMPACT OF ARTIFICIAL INTELLIGENCE APPLICATIONS ON THE TRANSPARENCY OF FINANCIAL REPORTS." RIMAK International Journal of Humanities and Social Sciences 06, no. 03 (2024): 420–34. http://dx.doi.org/10.47832/2717-8293.29.24.

Full text

Abstract:

This study aims to investigate the role of artificial intelligence applications in improving the transparency of financial reports. The main results of the study show that the application of artificial intelligence systems contributes to improving the reliability and transparency of financial reports, which enhances investor confidence and improves corporate governance. Therefore, companies should keep pace with developments and use technology, especially artificial intelligence technologies and systems, to improve and enhance the transparency of financial reports. Artificial intelligence can

APA, Harvard, Vancouver, ISO, and other styles

20

Wadesango, Newman, and Ongayi Vongayi Wadesango. "The need for financial statements to disclose true business performance to stakeholders." Corporate Board role duties and composition 12, no. 2 (2016): 77–85. http://dx.doi.org/10.22495/cbv12i2c1art2.

Full text

Abstract:

This desk top study reviewed relevant literature in order to determine the extent to which Financial Statements disclose true business performance to stakeholders. Literature reviewed established that management fraudulent reporting, relevance of reports and reliability of information are to be taken into account when assessing level of reliance that can be placed on financial statements on disclosing business performance. It also emerged that cost and benefits of disclosing financial information, relevance of financial statements and significance of stakeholder groups are some of the factors

APA, Harvard, Vancouver, ISO, and other styles

21

Jauhari, Hadi, Yuliana Sari, and Evada Dewata. "Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement." Journal of Accounting and Strategic Finance 2, no. 2 (2019): 117–26. http://dx.doi.org/10.33005/jasf.v2i2.59.

Full text

Abstract:

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained cons

APA, Harvard, Vancouver, ISO, and other styles

22

Sotnikova, L. V. "Reliability of accounting (financial) statements and expression of opinion with a reservation in the audit report." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 22, 2022): 15–32. http://dx.doi.org/10.33920/med-17-2204-02.

Full text

Abstract:

The article considers the grounds for modifying the audit reports on the financial statements of Russian public joint-stock companies for the periods from which the financial statements are placed in the State Accounting Information Resource (GIRBO). The grounds for the modified opinion are considered in correspondence with key audit matters presented in the auditor’s reports. Some grounds for modification appear in the auditor’s reports much more frequently than others. Such as understatement of the allowance for doubtful receivables, understatement of the allowance for depreciation of financ

APA, Harvard, Vancouver, ISO, and other styles

23

Aulia Shancai Dwi Arini and Sifera Patricia Maithy. "Analisis Keandalan Laporan Keuangan dalam Penerapan Cloud Accounting." Jurnal Riset Akuntansi 3, no. 2 (2025): 102–9. https://doi.org/10.54066/jura-itb.v3i2.3442.

Full text

Abstract:

The development of information technology has driven a transformation in the accounting system, one of which is through the implementation of cloud accounting. This system provides ease of access, efficiency, and real-time data updates. However, questions regarding the reliability of the financial reports produced remain. This article aims to analyze the extent to which the cloud accounting system can produce reliable financial reports, taking into account aspects of data security, input quality, system integration, and compliance with accounting standards. This research was conducted by condu

APA, Harvard, Vancouver, ISO, and other styles

24

Fauzi, Fauzi, Eni Minarni, and Hartono Hartono. "Implementation of Government Accounting Standards in Improving the Quality of Public Financial Reports." Journal of Academic Science 2, no. 2 (2025): 578–86. https://doi.org/10.59613/j3jqvt63.

Full text

Abstract:

The implementation of Government Accounting Standards (GAS) plays a crucial role in improving the quality of public financial reports. This study employs a qualitative method with a case study approach to analyze the application of GAS in public sector financial management. Data were collected through in-depth interviews with government financial officials, direct observations of the financial reporting process, and document analysis. The findings reveal that the implementation of GAS enhances transparency, accountability, and the reliability of government financial reports. However, several c

APA, Harvard, Vancouver, ISO, and other styles

25

Nurnberg, Hugo. "Accounting for Company-Owned Life Insurance." Accounting Horizons 18, no. 2 (2004): 109–26. http://dx.doi.org/10.2308/acch.2004.18.2.109.

Full text

Abstract:

This paper examines the alternative methods of accounting for investments in company-owned life insurance (COLI) and the resulting effects on reported net cash flow from operating activities (NCFO). Examples from annual financial reports suggest that these alternative methods potentially result in substantial differences in reported NCFO. Additionally, financial report disclosures do not make transparent the efects of these alternative methods on reported NCFO. This lack of transparency potentially impairs the reliability of investment decisions and the findings of empirical studies that take

APA, Harvard, Vancouver, ISO, and other styles

26

Navarro-Galera, Andrés, María del Carmen Pérez-López, and Lázaro Rodríguez-Ariza. "International Real Estate Review." International Real Estate Review 13, no. 3 (2010): 323–50. http://dx.doi.org/10.53383/100130.

Full text

Abstract:

Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to information demands by company stakeholders.In this study,we will examine whether fair value evaluation, in the real estate context, improves the utility of construction company financial reports. For this purpose, we have addressed a questionnaire to financial directors that concern the relevance, reliability and viability of this valuation criterion

APA, Harvard, Vancouver, ISO, and other styles

27

Komala, Adeh Ratna, and Deri Hendarin. "OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG." Jurnal Riset Akuntansi 13, no. 1 (2021): 68–74. http://dx.doi.org/10.34010/jra.v13i1.4330.

Full text

Abstract:

Abstract This study aims to examine the effect of the implementation of regional financial accounting information systems on the quality of regional financial reports that are in the Regional Apparatus Organization in Bandung. The phenomenon of this research is financial statements with unqualified and incomplete opinions. The research method is descriptive method of verification where the unit of analysis is the Bandung City Regional Apparatus Organization as many as 27 Regional Apparatus Organizations with 46 respondents. Testing data using validity and reliability tests using SPSS V 24 for

APA, Harvard, Vancouver, ISO, and other styles

28

Drilia, Shaskya Cika, Fajar Gustiawaty Dewi, and Saring Suhendro. "Determinants of the quality of financial reports in regional government: A literature review." Asian Journal of Economics and Business Management 2, no. 3 (2023): 336–42. http://dx.doi.org/10.53402/ajebm.v2i3.378.

Full text

Abstract:

Government financial reports act as an essential tool for accountability and transparency of financial performance to the public, but their quality is still a big concern in Indonesia. This research aims to dive deeper into these crucial factors and their impact on the quality of financial reports, providing in-depth insights into their relationships and providing guidance for further research in the context of financial management. The method used in this research is a systematic review of related articles from the SINTA database. The results show that implementing an effective internal contr

APA, Harvard, Vancouver, ISO, and other styles

29

Dewi, Ni Luh Mulya, and Ni Wayan Yuniasih. "PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PENDIDIKAN, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI." Hita Akuntansi dan Keuangan 2, no. 3 (2021): 1–14. http://dx.doi.org/10.32795/hak.v2i3.1797.

Full text

Abstract:

Financial reports are the result of a brief recording process in the form of financial data and activities of a company which aims to provide an overview of the financial condition, results of operations, and company performance at a certain time or for a certain period of time. The quality of financial reports has a very important role in helping make decisions regarding the operations of the entity or organization.This study aims to determine the effect of the use of information technology, level of education, and work experience on the quality of financial reports. This research was conduct

APA, Harvard, Vancouver, ISO, and other styles

30

Dusabeyezu, Seraphin. "Financial Management Impact on Performance Reports in Borrower Multisupplier and Consultancy LTD, Kigali Rwanda." Journal of Finance and Accounting 7, no. 9 (2023): 69–81. http://dx.doi.org/10.53819/81018102t4219.

Full text

Abstract:

This study aimed to analyze the impact of financial management on performance reports in Borrower Multisupplier consultancy (BMSC Ltd, Kigali Rwanda). The research uses a descriptive survey design and quantitative method, with 133 employees and 121 sellers as a sample size. Data was collected using structured questionnaires and analyzed using SPSS software version 21. The Cronbach alpha coefficient formula was used for reliability and validity. The results show that quality financial reporting contributes significantly to performance reports, with a high positive correlation between these two

APA, Harvard, Vancouver, ISO, and other styles

31

Satria, Dy Ilham, and Muhammad Ahwal Bobby. "PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DARAH (STUDI KASUS PADA KABUPATEN ACEH UTARA)." Jurnal Akuntansi dan Keuangan 6, no. 2 (2018): 73. http://dx.doi.org/10.29103/jak.v6i2.1826.

Full text

Abstract:

This research aims to empirically examine whether the presentation of local financial reports, accessibility of financial report and accountability of local financial management of local finacial information by the stakeholders.this research was carried out in Aceh Utara local residence using method to collect data through survey questionnaire. They were given for the stakeholder as a user of local financial information which respondents were the member of local legislative and the local Apparatures Working Units (SKPK). By the purposive sampling method, fixed get sample from 5 members of loca

APA, Harvard, Vancouver, ISO, and other styles

32

Ibrahim, Irmawati, Marwah Yusuf, and Rahman Pura. "INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCY, AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS." Contemporary Journal on Business and Accounting 1, no. 2 (2021): 191–212. http://dx.doi.org/10.58792/cjba.v1i2.16.

Full text

Abstract:

Purpose – This study aims to determine the effect of the village financial system, apparatus competence and internal control system on the quality of financial reports in the Village government in Adonara Tengah District, East Flores Regency, East Nusa Tenggara province. Design/methodology/approach – Methods of data collection using primary data obtained from a questionnaire using a saturated sampling technique. The population of this study were all 65 village officials in Adonnara Tengah subdistrict, East Flores district, while the sample taken was 65 respondents. The results of the que

APA, Harvard, Vancouver, ISO, and other styles

33

Mediawati, Elis. "The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports." International Journal of Business, Law, and Education 4, no. 2 (2023): 1270–81. http://dx.doi.org/10.56442/ijble.v4i2.316.

Full text

Abstract:

This research investigates the influence of auditor ethics and auditor experience on the quality of financial reports in the garment sector of West Java, Indonesia. This study employs a quantitative approach to measure auditor ethics and experience, utilizing statistical tools for analysis. The research targets financial auditors in Indonesia, with a sample size of 150 auditors selected purposively based on specific criteria.The study emphasizes the importance of auditors in ensuring the accuracy and reliability of financial information. The garment industry in West Java holds significance in

APA, Harvard, Vancouver, ISO, and other styles

34

Zakaria, Syawal, Nicko Albart, Yudi Nur Supriadi, Aprih Santoso, and Loso Judijanto. "Analysis Of The Influence Of HR Competency, Implementation Of The Regional Financial Accounting System And Internal Control System On The Quality Of The Regional Government's Financial Reports In East Lombok Regency." Jurnal Manajemen Pelayanan Publik 7, no. 2 (2023): 408–28. http://dx.doi.org/10.24198/jmpp.v7i2.50569.

Full text

Abstract:

The formulation of the problem is how does HR competency, implementation of the Regional Financial Accounting System and Internal Control System affect the quality of government financial reports? The research aims to analyze the influence of human resource competency factors, regional financial accounting systems, and internal control systems on the quality of regional financial reports in East Lombok Regency. The main theories are HRM Theory and Financial Reporting Quality Theory. This research uses quantitative methods. Data collection using a questionnaire. The sampling method is a census

APA, Harvard, Vancouver, ISO, and other styles

35

Siti Nur Cahyani Subariningsih, Desy Nur Pratiwi, and Hadi Samanto. "PENGARUH PENGELOLAAN KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Desa Se-Kecamatan Gatak)." Jurnal Ilmiah Manajemen dan Akuntansi 2, no. 5 (2025): 29–38. https://doi.org/10.69714/z33wf236.

Full text

Abstract:

This study aims to analyze the influence of regional financial management, technology utilization, and regional financial accounting systems on the quality of regional government financial reports. The method used in this study is quantitative. Data were obtained by distributing questionnaires to respondents who had been determined using purposive sampling techniques. Data analysis techniques used in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that regional financial manage

APA, Harvard, Vancouver, ISO, and other styles

36

Eliana, Intan Novia Astuti, Farah Ivana, Suryafatma, and Vilzati Juned. "The Influence of the Use of Information Technology and Public Accountability on the Quality of Financial Reports in Government Organizations." Journal of Law and Sustainable Development 11, no. 11 (2023): e1866. http://dx.doi.org/10.55908/sdgs.v11i11.1866.

Full text

Abstract:

Objective: This research aims to analyze the relationship between the use of information technology and the quality of financial reports, to analyze the relationship between public accountability and the quality of financial reports. Method: This type of research is classified as quantitative research. Quantitative research is research that emphasizes testing theory - by measuring research variables based on the philosophy of positivism, studying a certain population or sample, collecting data using research tools, analyzing quantitative/statistical data with the aim of testing a given hypothe

APA, Harvard, Vancouver, ISO, and other styles

37

Kuziev, Islomjon Nematovich. "IMPROVEMENT OF THE METHODOLOGY OF AUDIT REPORT." SCHOLAR 1, no. 29 (2023): 47–54. https://doi.org/10.5281/zenodo.10055655.

Full text

Abstract:

The purpose of this article is the correct application of analytical procedures and transparent preparation of audit reports in solving problems arising in the study of financial statements of economic entities and generalization of verification processes. In addition, suggestions and recommendations were developed to improve the classification of audit evidence according to the level of reliability in the compilation and preparation of audit reports, and the improvement of the use of analytical procedures in the collection and summarization of audit evidence. The process of issuing audit conc

APA, Harvard, Vancouver, ISO, and other styles

38

Nugraheni, Novita. "Analysis Of Good Corporate Governance, Liquidity, And Company Size On The Quality Of Financial Reports." Eqien - Jurnal Ekonomi dan Bisnis 13, no. 01 (2024): 131–39. http://dx.doi.org/10.34308/eqien.v13i01.1690.

Full text

Abstract:

This study intends to examine how firm sizes, liquidity, and effective corporate governance affect financial statements. In this study, agency theory is employed. The study's independent variables include the size of the organization, liquidity, and excellent corporate governance. The quality of the financial reports is one of the research's dependent variables. Consumer products firms that floated on the Indonesia Stock Exchange between 2019 and 2021 make up the sample for this study. SPSS is employed in the quantitative research methodology. The linear regression analysis method is used in t

APA, Harvard, Vancouver, ISO, and other styles

39

Kadhim, Luay Taqi, and Khemaies Bougatef. "The Impact of International Accounting and Auditing Standards on the Quality of Financial Reporting." Revista de Gestão Social e Ambiental 18, no. 8 (2024): e06215. http://dx.doi.org/10.24857/rgsa.v18n8-014.

Full text

Abstract:

Objective: This study aims to measure the impact of applying international standards for financial reporting and auditing on the quality of financial reports for a sample of Iraqi joint-stock companies.  Methodology: The study goal is achieved by developing a special form to examine financial reports in addition to a special form to examine the reports of auditors and the extent of compliance with the adopted international standards. To achieve the research objectives, a content analysis method was used for the financial reports of a sample consisting of 18 companies listed on the

APA, Harvard, Vancouver, ISO, and other styles

40

Клинова and E. Klinova. "The Problematic Issues on the Relationship Between Materiality and Audit Risk." Auditor 1, no. 5 (2015): 11–16. http://dx.doi.org/10.12737/11346.

Full text

Abstract:

This paper has been devoted to problematic issues concerning the reliability of accounting (financial) reports, information materiality, audit risk, and also relationship between materiality and audit risk.

APA, Harvard, Vancouver, ISO, and other styles

41

Usman, R., R. Masdar, and Masruddin. "The Effect of Institutional Pressure on the Level of BPK Auditor Reliance: A Study of Government Audit Institutions in Indonesia." Finance: Theory and Practice 28, no. 6 (2025): 109–21. https://doi.org/10.26794/2587-5671-2024-28-6-109-121.

Full text

Abstract:

Supreme Audit Agency (BPK) and Government Internal Supervisory Apparatus (APIP), as government audit institutions, have an essential role in realizing the accountability of state financial management. Both are expected to establish good coordination because it can benefit both the audit institution and the government organization being audited. This study examines the effect of institutional pressure, namely coercive pressure, normative pressure and mimetic pressure, on the level of BPK auditor reliability. In addition, this study also aims to examine the impact of BPK auditor reliability on a

APA, Harvard, Vancouver, ISO, and other styles

42

Findy, Findy Indahmanisya Pujiharjo, Arik Susbiyani, and Retno Murwanti. "Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo)." JRAK (Jurnal Riset Akuntansi dan Bisnis) 9, no. 1 (2023): 120–29. http://dx.doi.org/10.38204/jrak.v9i1.952.

Full text

Abstract:

The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 4

APA, Harvard, Vancouver, ISO, and other styles

43

Mahmudah, Hadi. "TRADE OFF RELEVANCE DAN RELIABILITY: ISU IFRS." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 4, no. 2 (2013): 84–89. http://dx.doi.org/10.33558/jrak.v4i2.1338.

Full text

Abstract:

Financial reports containing qualitative characteristic that are useful for usernya.For a long time believed to bethe existence of trade off between characteristic of qualitative relevance and reliability. Trade off due to the factthat the use of the method of measurement historical cost and fair value. Trade off occur because of the interestsof for the purpose of the preparation of reports on finance. Accountability for the purpose of the measurement ofthe cost of historical still reliable because reflect the truth (objective), on the contrary for the purpose ofinformation in the decision-mak

APA, Harvard, Vancouver, ISO, and other styles

44

Esawi, Khaldah Abdallah Mohammed, Lamia S. Shehab, and Zakia Seid Benzerrouk. "The Impact of Cloud Computing on Achieving the Quality of Financial Reports. A Case Study of Egypt Bank." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 22 (October 18, 2024): 48–57. https://doi.org/10.37394/23207.2025.22.5.

Full text

Abstract:

This study aimed to determine the effect of using cloud computing on the quality of financial reports in the banking sector, specifically Banque Misr in Egypt. The focus was on examining the relationship between the characteristics of cloud computing and financial reporting quality. A quantitative approach was adopted using a questionnaire distributed to 96 employees of Banque Misr. The questionnaire measured perceptions regarding cloud computing characteristics and financial reporting quality. Statistical analysis included reliability analysis, correlation analysis, and hypothesis testing usi

APA, Harvard, Vancouver, ISO, and other styles

45

Sari, Kartika, and Gita Desipradani. "Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Daerah Pada Pemerintah Daerah Kabupaten Tuban." SUSTAINABLE 2, no. 1 (2022): 151. http://dx.doi.org/10.30651/stb.v2i1.13444.

Full text

Abstract:

This study was conducted to determine effect of the application of the regional financial accounting system, Human Resource Competence, Internal Audit on the quality regional financial reports in Tuban regional government.This research includes survey research. This research is a popular research. The population in this study were 21 agencies and offices in Tuban Regency as many as 114 people. The data collection technique used is questionnaire. The analysis prerequisite test includes validity and reliability tests as well classical assumption tests which include normality, heteroscedasticity

APA, Harvard, Vancouver, ISO, and other styles

46

Komang Krishna Yogantara and Gde Herry Sugiarto Asana. "PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH." Journal of Applied Management and Accounting Science 3, no. 1 (2021): 85–103. http://dx.doi.org/10.51713/jamas.v3i1.50.

Full text

Abstract:

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of fina

APA, Harvard, Vancouver, ISO, and other styles

47

Shanti, Yunita Kurnia, Susi Sih Kusumawardhany, and Sudarmadi Sudarmadi. "UNDERSTANDING ACCOUNTING IN SUPPORTING REPORTS QUALITY FINANCE AT PT. PASANGGRAHAN CITRA PERSADA." PUAN INDONESIA 4, no. 2 (2023): 287–300. http://dx.doi.org/10.37296/jpi.v4i2.120.

Full text

Abstract:

Financial statements are a form of accountability for the management of economic resources owned by an entity. Published financial reports must be prepared in accordance with applicable accounting standards so that these financial statements can be compared with the financial statements of the previous period or compared with the financial statements of a clear entity. Quality of financial reports - (financial statement) is the final result of the process of accounting activities or a summary of financial transactions. Financial statements are prepared to provide information about the position

APA, Harvard, Vancouver, ISO, and other styles

48

Susandya, Anak Agung Putu Gede Bagus Arie, and Ni Nyoman Ayu Suryandari. "The Effect Of Good Corporate Governance, Company Size, And Leverage On The Integrity Of Financial Statements." Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) 2, no. 3 (2023): 310–24. http://dx.doi.org/10.57185/jetbis.v2i3.41.

Full text

Abstract:

The Integrity of financial reports is defined as the extent to which the financial statements presented show true and honest information. Two things become the primary qualities in financial reports, namely relevance, and reliability. This study aims to empirically determine the role of good corporate governance and financial performance on the Integrity of financial statements. The variables used in corporate governance are institutional ownership, managerial ownership, and independent commissioners. Financial performance using company size and leverage. The population in this study are prope

APA, Harvard, Vancouver, ISO, and other styles

49

Pratiwi, Feren Ayu, Nunung Nurhasanah, and Sri Suartini. "Pengaruh Kompetensi dan Motivasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah." Gorontalo Accounting Journal 7, no. 2 (2024): 383. https://doi.org/10.32662/gaj.v7i2.3489.

Full text

Abstract:

The aim of this research is to ascertain how competence and motivation within the Karawang Regency Government influence the quality of SKPD financial reports. In this study, a sample of sixty respondents was used for sampling. By using a questionnaire instrument, a survey approach was used in the data collection procedure. Validity test, reliability test, normality test, descriptive analysis, and verification analysis using multiple linear regression were used to analyze the data. Using SPSS version 27 software for data processing. Research findings show that, apart from statistical testing, m

APA, Harvard, Vancouver, ISO, and other styles

50

Iis Nurlela and Dani Sopian. "Analyst of the Influence of Corporate Governance and Leverage on the Quality of Financial Reports." International Journal of Economics and Management Research 4, no. 2 (2025): 466–75. https://doi.org/10.55606/ijemr.v4i2.331.

Full text

Abstract:

This study aims to analyze the effect of corporate governance (proxied by audit quality and managerial ownership) and leverage on the quality of financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research method employs a quantitative approach with purposive sampling technique in sample selection. Data were processed using multiple linear regression analysis. The results show that audit quality has a significant effect on the quality of financial reports, while managerial ownership and leverage do not have a signif

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!