The important of governmental financial system towards information’s quality of financial statement (a case study from Purbalingga’s sub-district)
Abstract
One of the responsibility of public sector is to serve a financial statement to the community, especially public sector who granted financial aid from central government. It is a must for them to publish their financial statement to the communities. The use of governmental financial system is important to help public sector manages their finance. The aim of this study is to know how the implementation of governmental financial system can improve information’s quality of financial statement. This research use 25 sub-district and generates 67 respondents represents the apparatus in every sub-district in Purbalingga Indonesia. Using simple regression analysis, this research concludes that the use of governmental financial system giving an impact to information quality of financial statement.