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IJSTR >> Volume 8 - Issue 4, April 2019 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



The Determinant Factors Influence of the Reasonable Judgement Without any exception opinion on the Financial Accounting Report for East Kalimantan Province

[Full Text]

 

AUTHOR(S)

Sudarlan, La Ode Hasiara, Ahyar Muhammadiah

 

KEYWORDS

organizational commitment, competence, behavior, attitude and reasonable judgement without any exception.

 

ABSTRACT

Assessment of the implementation of financial accounting that is done either by the Central Govern¬ment or local governments with reasonable without any exception opinion is a goal to be achieved in the report its performance. The purpose of this research are (a) to find out what factors are the most dominant in the reasonable judgement without any exceptions, (b) the action is anything that can be done to enhance the factors that affect the implementation of financial accounting. The method of the approach used in this research is a quan-titative approach with an eviews 6 application prog¬ram. The results of this research, firstly, the six variables used in the equation have positive impacts and significant statistically on the reasonable judgement without any ex¬cep¬¬¬tion, and secondly that two of them are not signify¬cant, and finally that the biggest factor influences to the reasonable without any exception opinion is the streng¬thening of National/Statebudget.

 

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