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Enhancing Local Government Financial Statement Quality: The Role of Apparatus Quality, Technology Utilization, Accounting Policies, and Internal Control

  • 1*,2,3 Univeristas Bengkulu

* Corresponding Author: Winda Febri Lestari W.R

Open Access
DOI
https://doi.org/10.59431/ijer.v6i2.856
Published
Pages
981-989

Issue

Vol. 6 No. 2 (2026)

Indonesian Journal Economic Review (IJER)
June

Abstract

This study aims to examine the influence of the quality of financial management officials and the use of technology on the quality of financial reports, with the application of accounting policies as a mediator and internal control as a moderator. Respondents in this study were financial management officials at 40 Regional Work Units (SKPD) in Central Bengkulu Regency, consisting of 29 Regional Government Organizations and 11 Districts, with a saturated sampling technique. The data analysis tool used in this study was SEM-PLS. The test results show that the quality of financial management officials significantly influences the application of accounting policies, while the use of technology does not. The application of accounting policies significantly influences the quality of financial reports and mediates the effect of the quality of financial management officials on the quality of financial reports, but does not mediate the effect of technology use. Internal control was not proven to moderate the relationship between accounting policies and the quality of financial reports. This study provides one model option for improving the quality of local government financial reports through strengthening the application of accounting policies.

Keywords

Quality of Financial Management Apparatus Technology Utilization Accounting Policy Internal Control and Quality of Financial Reports

How to Cite

Lestari W.R, W. F., Robinson, & Indriani, R. (2026). Enhancing Local Government Financial Statement Quality: The Role of Apparatus Quality, Technology Utilization, Accounting Policies, and Internal Control. Indonesian Journal Economic Review (IJER), 6(2), 981-989. https://doi.org/10.59431/ijer.v6i2.856

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Author Biographies

  • Winda Febri Lestari W.R, Univeristas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • Robinson, Univeristas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • Rini Indriani, Univeristas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

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Copyright (c) 2026 Winda Febri Lestari W.R, Robinson Robinson, Rini Indriani

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