Factors Affecting Quality of Local Government's Financial Statements

This book consists of a study which aims to test several factors that affect the quality of local government''s financial statements both simultaneously and partially in order to obtain unqualified opinion from Supreme Audit Institution. There are 5 factors that were researched namely: Implementation of Government Accounting Standard (GAS) Quality of human resources Implementation of Internal Control System Organizational commitment and Utilization of Information Technology. The study took place in the area within The Development Coordination Agency Region IV West Java Province which consists of West Java Province''s County and City Governments Republic of Indonesia.