The Factors Affecting the Financial Statement Quality of the Office of the Attorney General

Abstract

The objectives of this study were to study the factors of legal environment, factors of success management to achieve targets, factors of work qualifications and factors of ability to use accounting information systems that affect quality. of the Financial Report of the Office of the Attorney General. This research is quantitative research. The sample used in this study were 193 people who worked in finance and accounting and executives of the Office of the Attorney General. The research tool was a questionnaire. Data were analyzed by statistical package using descriptive statistical analysis, including frequency, percentage, mean and standard deviation. Correlation coefficient analysis to test the relationship of independent variables and multiple regression analysis to test the research hypothesis. The results showed that accounting information system capability factor, goal clarity management success factor, work qualification factor and legal environment factors were at a high level. The results of the hypothesis testing revealed that the legal environment factors, the success management factors to achieve targets, the work qualification factors and the ability to use accounting information systems had positive effects on the quality of financial reports of the Office of the Attorney General at the statistical significance level of 0.05