The Factors Improving the Quality of Local Government Financial Reporting Performance:  A Mini Review Approach

Angginun Juwita Sari Harahap; Erlina Erlina

doi:10.58812/wsbm.v2i03.1292

Authors

Angginun Juwita Sari Harahap Universitas Sumatera Utara, Indonesia https://orcid.org/0009-0001-1327-8883
Erlina Erlina Universitas Sumatera Utara, Indonesia https://orcid.org/0000-0002-0495-8836

DOI:

https://doi.org/10.58812/wsbm.v2i03.1292

Keywords:

Accounting standards , Internal control, Information technology , Human resources, Financial statements

Abstract

The goal of this research is to investigate the variables applying accounting standards, internal control, using information technology, and the caliber of human resources that impact the caliber of local government financial reporting. Using the literature review method, this research examines various journals, articles, and books related to the topic under study. The findings indicate that the execution of Government Accounting Standards (SAP) significantly improves the transparency and accountability of financial statements. A strong internal control system helps reduce errors and fraud, while the utilization of information technology, such as accounting information systems, contributes to increasing the effectiveness and precision of financial reporting. For the purpose of maximizing the application of internal controls and accounting standards, the caliber of qualified human resources became crucial. This study advocates for local governments to enhance SAP adoption, fortify internal controls, optimize information technology usage, and cultivate human resource capabilities to attain superior financial reporting quality.

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The Factors Improving the Quality of Local Government Financial Reporting Performance: A Mini Review Approach

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