Determinants of Quality Review of Financial Statements

Pilipus Ramandei*, Abdul Rohman and Dwi Ratmono
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Pilipus Ramandei*: Ph.D Student Department of Accounting, Faculty Economics and Busines, Diponegoro University, Indonesia Lecturer in the Department of Accounting, University of Ottow Geissler, Papua, Indonesia
Abdul Rohman: Department of Accounting, Faculty Economics and Business, Diponegoro University, Indonesia
Dwi Ratmono: Department of Accounting, Faculty Economics and Business, Diponegoro University, Indonesia

The Journal of Social Sciences Research, 2018, 827-833 Special Issue: 5

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. (search for similar items in EconPapers)
Date: 2018
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