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Saudi Journal of Business and Management Studies (SJBMS)
Volume-3 | Issue-06 | 688-691
Original Research Article
Does Regional Financial Information System Have an Impact on the Quality of Financial Statement?
Dedi Hadian
Published : June 30, 2018
DOI : 10.21276/sjbms.2018.3.6.10
Abstract
The purpose of this study is to determine the impact of regional financial information systems on the quality of financial statements. The object of the research is 53 users of local government financial information system. This research uses the exploratory method with survey approach. Moreover, the data analysis method of this study is Structural Equation Modelling. The result shows that there is an influence of regional financial information system on the quality of local government financial statements. Therefore, the local government must increase the usage of regional financial information systems to produce qualified financial reports.
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