Determinants of reliability of financial statements of school operational grants in Indonesian: the mediating role of contextual variables / Ari Kuncara Widagdo , Payamta and Dhony Prastyo Nugroho

Widagdo, Ari Kuncara and Payamta, Payamta and Nugroho, Dhony Prastyo (2019) Determinants of reliability of financial statements of school operational grants in Indonesian: the mediating role of contextual variables / Ari Kuncara Widagdo , Payamta and Dhony Prastyo Nugroho. Management & Accounting Review (MAR), 18 (2): 5. pp. 99-130. ISSN 2550-1895

Official URL: https://mar.uitm.edu.my/

Abstract

This study aimed to examine the effect of principal support on the reliability of financial statements of School Operational Grants (Bantuan Operasional Sekolah or BOS) and to examine the mediation role of quality human resource, governance and internal control. The sample of this study consisted of 120 treasurers of BOS in Ponorogo District. This study employed the structural equation model, namely the Partial Least Square (PLS), to analyse the data. The results indicate that principal support affects the reliability of the financial statements of the BOS. Besides, quality human resource, governance and internal control partially mediate the relation between principal support and the reliability of the financial statements of the BOS.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Widagdo, Ari Kuncara
UNSPECIFIED
Payamta, Payamta
UNSPECIFIED
Nugroho, Dhony Prastyo
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 18
Number: 2
Page Range: pp. 99-130
Keywords: Principal support, The reliability of financial statements, quality human resource, Good governance
Date: August 2019
URI: https://ir.uitm.edu.my/id/eprint/30966
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