Scholars Bulletin (SB)
Volume-6 | Issue-03 | 67-75
Subject Category: Business Management
Factors Affecting Financial Reporting Quality (Study on the Provincial Government of Dki Jakarta)
Carolus Jeremy Jonathan J, Jan Hoesada
Published : March 18, 2020
Abstract
The purpose of this research is to obtain empirical evidence and examine the influence of organizational culture, transparency and weaknesses of the internal control system on the quality of financial reporting on Local Government Units in Capital Province of Jakarta. This research was conducted using quantitative survey methods with causality research design. The data used as research sourced from questionnaires. The population in this study is the Local Government Units in Capital Province of Jakarta. The sampling technique used was purposive sampling. Questionnaires were distributed to 36 local government units. Each Unit is given 2 (two) questionnaires for the financial department. Analysis and processing of data using the help of the statistical computer program SmartPLS v.3.2.8. The results obtained from the test show: (1) organizational culture significantly influence financial reporting quality, (2) transparency do not significantly influence financial reporting quality, (3) internal control system weakness significantly influence financial reporting quality.