Government Reporting and Quality of Public Services: Are They Twins?

نویسندگان

چکیده

Research aims: This study aims to analyze the effect of audit findings and recommendation follow-up on quality public services through financial reports.Design/Methodology/Approach: employed cross-sectional regression using data from 170 observations 34 ministries institutions in Indonesia for 2015-2019 period by adopting a purposive sampling method. Hypotheses testing was performed binary logistic analysis, multiple linear regression, path analysis.Research findings: The results showcased that negatively impacted reports, while did not affect reports. also influence services, led better services.Practical Theoretical contribution/Originality: Central government are expected improve effectiveness internal control system compliance with laws regulations managing state finances create more reliable information. These encouraged overcome non-tax revenue irregularities promote good governance service. provides empirical evidence regarding determinants service developing new measurements associated characteristic imposed line agencies.Research limitation: Future research is needed develop indicators other consider primary questionnaire survey measure services.

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ژورنال

عنوان ژورنال: Journal of Accounting and Investment

سال: 2022

ISSN: ['2622-3899', '2622-6413']

DOI: https://doi.org/10.18196/jai.v24i1.16193