The Quality Of Financial Reporting On The Accountability Of Public Organizations: A Literature Review

Ramita Kholifaturrohmah, Cut Misni Mulasiwi, Dwita Aprillia Floresti


This research was conducted to examine the Quality of financial reporting on the accountability of public organizations, both conducted in Indonesia and around the world. Data collection methods are carried out: (1) identifying research questions; (2) identifying relevant studies; (3) choosing a study; (4) grouping data; and (5) compiling, summarizing, and reporting the results. Relevant journals come from Scopus-indexed journals and are accredited by Sinta. The approach used in this research is qualitative. Based on the results of a literature review regarding the Quality of financial reporting on accountability in public organizations, several research results indicate an influence between the Quality of financial reporting and accountability. This is a significant concern for the government to improve further supervision (controlling) of the financial reporting of public organizations. In addition, it is also necessary to study the factors that influence the Quality of financial reporting, which in turn has implications for increasing the accountability of public organizations. This is important, considering that accountability is also an indicator of the performance of public organizations.


Keywords: Quality of financial reporting; accountability; public organization.

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