The Effect of Implementing Internal Control System, Accounting Standards Implementation, Management Commitment to Quality Financial Report

Nurlinda, Erlina, Azhar Maksum, Rina Bukit

2019

Abstract

Government good quality financial report becomes an important indicator in assessing the financial performance of the entity. This research was quantitative-qualitative study used primary data sourced from the questionnaire. Data was processed using multiple linear regression. The results showed that there was a positive and significant influence on the implementation of internal control systems, the implementation of accounting standards and management commitments to the quality of financial statements. The quality of financial statements showed quite good quality. The quality of finance was not maximally caused by human resource factors, change-changing rules, intimely budgets, lack of coordination between parts and leadership commitments that are not very good.

Paper Citation

in Harvard Style

Nurlinda., Erlina., Maksum A. and Bukit R. (2019). The Effect of Implementing Internal Control System, Accounting Standards Implementation, Management Commitment to Quality Financial Report. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 427-434. DOI: 10.5220/0009215704270434

in Bibtex Style

@conference{ebic19,
author={Nurlinda and Erlina and Azhar Maksum and Rina Bukit},
title={The Effect of Implementing Internal Control System, Accounting Standards Implementation, Management Commitment to Quality Financial Report},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={427-434},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009215704270434},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - The Effect of Implementing Internal Control System, Accounting Standards Implementation, Management Commitment to Quality Financial Report
SN - 978-989-758-498-5
AU - Nurlinda.
AU - Erlina.
AU - Maksum A.
AU - Bukit R.
PY - 2019
SP - 427
EP - 434
DO - 10.5220/0009215704270434