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Factors Affecting Quality of Local Government's Financial Statements.
В наличии
| Местонахождение: Алматы | Состояние экземпляра: новый |
Бумажная
версия
версия
Автор: Dadang Suwanda
ISBN: 9783659717413
Год издания: 2015
Формат книги: 60×90/16 (145×215 мм)
Количество страниц: 200
Издательство: LAP LAMBERT Academic Publishing
Цена: 29149 тг
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Аннотация: This book consists of a study which aims to test several factors that affect the quality of local government’s financial statements, both simultaneously and partially, in order to obtain unqualified opinion from Supreme Audit Institution. There are 5 factors that were researched, namely: Implementation of Government Accounting Standard (GAS), Quality of human resources, Implementation of Internal Control System, Organizational commitment, and Utilization of Information Technology. The study took place in the area within The Development Coordination Agency Region IV West Java Province which consists of West Java Province’s County and City Governments, Republic of Indonesia.
Ключевые слова: Local Government Finance Report, Implementation of SAP, HR Quality, Implementation of Internal Control Systems, Organizational Commitment and Utilization of Information Technology, and Unqualified Opinion
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