Indah Anisykurlillah, FE Akuntansi (2020) The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case. Jurnal Dinamika Akuntansi, 12 (2). pp. 127-139. ISSN 2085-4277

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Abstract

This study aims to examine the effect of legal audits, internal control systems, IT use and internal auditors’ role as determinants of state property reporting quality, and the mediating role of management optimization. This research focuses on a specific case in Tegal Regional Government, reflecting state property management’s success in improving regional financial reporting quality. The respondents were 76 employees, including users, managers, and keepers of state property. Multiple regression was used to test the relationship between variables. The results show that the internal control systems and IT use positively affect the management optimization of state property; second, the internal control system, IT use, and management optimization positively impact on the quality of state property reporting. The results also prove that management optimization mediates the effect of internal control systems and IT use on state property reporting quality. These findings suggest that the quality of the state property reporting is determined by internal factors: internal control system and IT use, which are mediated by management optimization. These results can provide empirical evidence for the need to strengthen internal control systems and IT use to manage state property reporting.

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