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

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

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...

Full description

Bibliographic Details
Main Authors:	Widagdo, Ari Kuncara, Payamta, Payamta, Nugroho, Dhony Prastyo
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI) 2019
Subjects:	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Online Access:	https://ir.uitm.edu.my/id/eprint/30966/1/30966.pdf

Similar Items

Graphical information in corporate annual report: an exploratory survey of user’s perceptions / Rosiatimah Mohd Isa, Hasnah Haron and Sofri Yahya
by: Mohd Isa, Rosiatimah, et al.
Published: (2006)

Subang International Airport: financial performance analysis with reference to revenue / Ahmad Nadzri Roes
by: Roes, Ahmad Nadzri
Published: (1989)

The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
by: Katmun@Katmon, Nooraisah, et al.
Published: (2007)

The value relevance of financial reporting standards and the accounting information prepared under specific IFRSS in Malaysia / Arun Mohamed
by: Mohamed, Arun
Published: (2012)

Measuring efficiency, productivity and financial performance of Libyan manufacturing firms pre and post privatization / Mohamed Saad Mohamed Abokaresh
by: Mohamed Abokaresh, Mohamed Saad
Published: (2013)

Financial reporting risk and business risk assessments as fraud detection mechanism and its impact on audit pricing / Wan Mardyatul Miza Wan Tahir and Dr Halil Paino
by: Wan Tahir, Wan Mardyatul Miza, et al.
Published: (2012)

Determinants of off-balance sheet (OBS) activities: a case of selected retail banks in Malaysia / Nafiu Olaniyi Oladokun, Shamsul Kamariah Abdullah and Charmele Ayadurai.
by: Oladokun, Nafiu Olaniyi, et al.
Published: (2019)

Empirical study of the underlying theoretical hypotheses in the balanced scorecard (BSC) model: further evidence from Bangladesh / Md Habib-Uz-Zaman Khan, Abdel K. Halabi and Md. Zakaria Masud
by: Uz-Zaman Khan, Md Habib, et al.
Published: (2010)

Effective corporate governance mechanisms, ownership structure and financial reporting quality: evidence from Oman / Muneer Rajab Amrah and Mohammed Mahdi Obaid.
by: Amrah, Muneer Rajab, et al.
Published: (2019)

Integrated reporting and financial performance (evidence from Malaysia) / Luk Pui Wen, Angeline Yap Kiew Heong and Simon Lim Chee Hooi.
by: Luk, Pui Wen, et al.
Published: (2017)

Shareholding patterns and financial performance: evidence from the banking sector in Bangladesh / Mohammad Kamal Hossain
by: Hossain, Mohammad Kamal
Published: (2020)

Corporate financial reporting: the challenges in the new millennium / Norasmila Awang and Roshima Said
by: Awang, Norasmila, et al.
Published: (2003)

Corporate reporting on minority shareholders information and its implications on shareholders activism in Malaysia / Fazlina Mohd Fahmi and Normah Omar
by: Mohd Fahmi, Fazlina, et al.
Published: (2005)

The relationship between audit committee, political influence and financial reporting quality: Malaysian evidence / Aziatul Waznah Ghazalia and Nur Aima Shafie
by: Ghazalia, Aziatul Waznah, et al.
Published: (2019)

The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
by: Kasim, Nawal, et al.
Published: (2010)

Determinants of behavioral intention of fraudulent financial reporting: using the theory of reasoned action / Siti Noor Hayati Mohamed Zawawi, Kamil Md. Idris and Rashidah Abdul Rahman.
by: Mohamed Zawawi, Siti Noor Hayati, et al.
Published: (2011)

Corporate failure prediction : an investigation of PN4 companies / Wan Adibah Wan Ismail ... [et al.]
by: Wan Ismail, Wan Adibah, et al.
Published: (2005)

Choice between economic reforms and political reforms: an empirical analysis for financial development / Azka Jamil Akhter and Saima Sarwar.
by: Akhter, Azka Jamil, et al.
Published: (2015)

Off-balance sheet income activities for islamic and conventional banks / Masturah Ma’in, Latifah Syaqirah Misni and Siti Sarah Mat Isa.
by: Ma’in, Masturah, et al.
Published: (2015)

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
by: Santi, Monica, et al.
Published: (2017)

Faktor dan piawaian dalam penyediaan laporan kajian kemungkinan [electronic resource] /
by: 595834 Mohamad Aliff Zaquan Mohamad Hisham, 1990- , author, et al.
Published: (2015)

The determinants of web-based corporate reporting by public listed companies in Malaysia / Saeid Homayoun
by: Homayoun, Saeid
Published: (2010)

A study on the relationship between stock market prices, gross national product (GNP) and balance of payments position / Azlin Abd. Aziz
by: Abd. Aziz, Azlin
Published: (1996)

The timeliness of Kelantan local authorities’ financial reports / Nur Raihana Mohd Sallem, Noor Emilina Mohd Nasir and Asmah Abd Aziz.
by: Mohd sallem, Nur raihana, et al.
Published: (2012)

The Strategy for Harmonizing Financial and Non-financial Reporting on Climate Risk Disclosures. Part 1
by: O. V. Efimova, et al.
Published: (2020-07-01)

The Strategy for Harmonizing Financial and Non-financial Reporting on Climate Risk Disclosures. Part 2
by: O. V. Efimova, et al.
Published: (2020-08-01)

Value relevance of earnings and book value of equity in Malaysia / Asyaari Elmiza Ahmad
by: Ahmad, Asyaari Elmiza
Published: (2006)

Expectations gap between auditors and user of financial statements in the audit process: an auditors' perspective / Ahmad Adnan Toumeh, Sofri Yahya and Walid Zakaria Siam.
by: Toumeh, Ahmad Adnan, et al.
Published: (2018)

Global Tends in the Corporate Reporting Development
by: E. B. Abdalova, et al.
Published: (2022-04-01)

Transparency of Financial Reports of Companies in The Republic of Kosovo
by: Ylber PREKAZI
Published: (2022-04-01)

A study on financial statement analysis of NXP Semiconductor during global economy crisis for the year 2008 / Nur Harmizan Mohd Zaki
by: Mohd Zaki, Nur Harmizan
Published: (2012)

Application of TOPSIS analysis method in financial performance evaluation: a case study of construction sector in Malaysia / Zati Halwani Abd Rahim … [et al.]
by: Abd Rahim, Zati Halwani, et al.
Published: (2020)

The Bumiputra corporate strategies in Malaysian securities industry with special emphasis on the Bumiputra stock exchange / Abd. Raman Abu Samah
by: Abu Samah, Abd. Raman
Published: (1985)

A case study on Percetakan Nasional Malaysia Berhad (PNMB) of the evaluating financial performance on ratio analysis and common size financial statement analysis / Nur Firdaus Md Akhir @ Rosidan
by: Md Akhir @ Rosidan, Nur Firdaus
Published: (2011)

The financial performance of OSK Holdings Berhad over the past 5 years / Nur Azri Izzati Ishak
by: Ishak, Nur Azri Izzati
Published: (2009)

The analysis of financial performance using financial ratios approach and common size approach: a case of GE Engine Services (M) Sdn Bhd / Norfarahin Md Ghazali
by: Md Ghazali, Norfarahin
Published: (2012)

The financial performance common size and ratio analysis case study of MISC Bhd / Norhaniza Mohomad Osman
by: Mohomad Osman, Norhaniza
Published: (2011)

Evaluating financial performance ratio analysis and common-size financial statement analysis for five years (2006-2010) Petronas Gas Berhad / Nabihah Mohammad
by: Mohammad, Nabihah
Published: (2011)

Financial statements analysis of Dutch Lady company for the 5 years period from 2005 – 2009 / Noor Hafizah Idros
by: Idros, Noor Hafizah
Published: (2011)

The analysis of financial performance: the case study for Sri Sutra Travel Sdn Bhd / Noor Hazimah Sain
by: Sain, Noor Hazimah
Published: (2009)