Jurnal: Can Risk Management Improve The Quality of Local Government Financial Statement

 

Abstrak:

The purpose of this study is to analyse the determinants of the quality of financial statements in the government of North Sumatra Province. The population of this study is all Regional Apparatus Organisation (OPD), Inspectorate and BPK RI Representatives of North Sumatra Province. The sample of this study are all Regional Apparatus Organisation (OPD), Inspectorate Level 1 and The State Audit Board of Republic of Indonesia (BPK RI) Representatives of North Sumatra Province which totals 311. This research is a quantitative-qualitative study. The data collection technique is questionnaires. The data analysis technique is path analysis with SmartPLS. The research results show that there was no effect from the application of SPIP on the quality of financial reports, but partially there was an influence on the application of SAP; the application of risk management processes and commitment to the quality of financial report. Other findings show that management commitment can be a moderating variable by strengthening the effect of the application of risk management processes on the quality of a financial report. 

Key words: Implementation of Internal Control Systems (SPIP), Application of Government Accounting Standards (SAP), Application of Risk Management, Management Commitment, Financial Statement Quality.  

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