What type of study is this?

This is a SEM-PLS study (also classified as: Observational).

September 10, 2025International Journal of Business and Applied Economics

The Effect of Regional Financial Management and Regional Financial Accounting System on the Quality of Regional Government Financial Statements

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Authors

UHUrfa HudiyaUniversitas Muhammadiyah Jakarta RSRidwan SalehUniversitas Muhammadiyah Jakarta ZZZaenudin ZaenudinSultan Agung Islamic University

Discussion

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Implication

Observation of significant improvement in financial statement quality among regional governments, suggesting effective management and accounting systems are crucial.

Key Points

The findings demonstrate that regional financial management directly enhances the quality of financial statements.
Data analysis revealed a significant positive relationship between accounting systems and the quality of financial reports.
This research utilized SEM-PLS to analyze data collected from 114 employees in the regional governance sector.
Improving regional financial statements is achievable through adherence to accounting standards and effective management practices.

Cite This Study

Hudiya et al. (2025) studied this question.

synapsesocial.com/papers/68c1bd3254b1d3bfb60ee3ae https://doi.org/10.55927/ijbae.v4i4.185

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Implication

Observation of significant improvement in financial statement quality among regional governments, suggesting effective management and accounting systems are crucial.

The Effect of Regional Financial Management and Regional Financial Accounting System on the Quality of Regional Government Financial Statements

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Regional Financial Management and Regional Financial Accounting System on the Quality of Regional Government Financial Statements

Discussion

Member takes

Implication

Key Points

Cite This Study

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