期刊名称：Asian Journal of Economics, Business and Accounting
印刷版ISSN：2456-639X
出版年度：2020
卷号：14
期号：3
页码：22-31
DOI：10.9734/ajeba/2020/v14i330194
语种：English
出版社：Sciencedomain International
摘要：This study aims to determine differences in the quality of financial reporting of local governments in Indonesia before and after implementation of the e-budgeting system and government internal control systems in the preparation and management of regional finances that are measured from the achievement of the Unqualified Opinion from the Audit Report of the Supreme Audit Board (LHP BPK) on the Local Government Financial Report (LKPD). The population of this research is all 542 local governments in Indonesia with a sample of research the local government in Indonesia that has implemented e-budgeting from 2017 until 2018. This research method is a quantitative empirical research method using secondary data with data analysis using an Independent sample T-test using SPSS 23 software.
关键词：E-budgeting;government internal control;quality of financial reporting.
