Determinants of Quality Review of Financial Statements.

Ramandei, Pilipus and Rohman, Abdul and Ratmono, Dwi (2018) Determinants of Quality Review of Financial Statements. The Journal of Social Sciences Research, 5 (4): 133. pp. 827-833. ISSN : 2411-9458

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Abstract

The purpose of this study examines the determinants of the quality of financial statements review, namely the
procedure review, education level and time pressure on the quality of government financial statements reviews
Jayapura City area. Goal Setting Theory is used to explain the relationship and influence of research variables.
The population of 110 employees is the Government Internal Supervisory Apparatus (APIP) Jayapura City. The
sample in this study amounted to N = 55 officers and obtained through purposive saRegional Inspectorate of mpling
technique. The method of data analysis is multiple linear regression using survey data. The research findings indicate
that the procedure reviews, the level of education is influential positive for the quality of the review of local
government financial statements. While the time pressure has a negative effect on the quality of the review of the Jayapura city government financial statements.
Keywords: Quality review of financial statements; Review procedure; Education level; Time pressure.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Depositing User:	Admin Repository
Date Deposited:	14 May 2023 20:27
Last Modified:	26 May 2023 03:41
URI:	http://repository.uogp.ac.id/id/eprint/5

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