DETEMINANTS OF RELIABILITY OF FINANCIAL STATEMENTS OF SCHOOL OPERATIONAL GRANT: INDONESIAN EVIDENCE

  • DHONY PRASTYO NUGROHO, Mr Inspectorate of Ponorogo District, Indonesia
  • ARI KUNCARA WIDAGDO, DR Sebelas Maret University, Indonesia
  • PAYAMTA PAYAMTA, Dr Sebelas Maret University, Indonesia

Abstract

This study aims to examine the effect of management support on reliability of financial statements of School Operational grant or BOS and to examine mediation role of quality human resource, governance and internal control. Sample of this study consist of 120 treasurers of BOS in Ponorogo District. This study employs structural equation model. Partial Least Square (PLS) is used to analyze data. The results indicate that management support affects the reliability of the financial statements of BOS. In addition, quality human resource, governance and internal control partially mediate the relation between management support and the reliability of the financial statements of BOS.
Published
Aug 31, 2019
How to Cite
NUGROHO, DHONY PRASTYO; WIDAGDO, ARI KUNCARA; PAYAMTA, PAYAMTA. DETEMINANTS OF RELIABILITY OF FINANCIAL STATEMENTS OF SCHOOL OPERATIONAL GRANT: INDONESIAN EVIDENCE. Management and Accounting Review (MAR), [S.l.], v. 18, n. 2, p. 99-130, aug. 2019. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/807>. Date accessed: 12 dec. 2019. doi: http://dx.doi.org/10.24191/mar.v18i2.807.