International Journal of Applied Research
Vol. 6, Issue 11, Part F (2020)
Good governance and quality of financial statements
Cecilia Lelly Kewo, Roos Tuerah and Henny Tambingon
The most prominent issue today in the management of public administration is good governance or what is called good government governance. Good governance can enhance organizational leadership, management and supervision, result in more effective interventions, and ultimately lead to better outcomes with improved people's lives. One form of government governance is financial statement accountability. This study was carried out through in-depth interviews with authorized officials and literature studies. The results of this study indicate that the Regional Government Financial Report of North Sulawesi Province which received WTP opinion from the BPK shows the better quality of state financial management. The better the quality of regional financial management indicates the better regional financial accountability and the application of good governance principles. The lack of good regional financial governance is due to the fact that there are still many adjustments that must be made with the implementation of government accounting standards, especially regional governments.
How to cite this article:
Cecilia Lelly Kewo, Roos Tuerah, Henny Tambingon. Good governance and quality of financial statements. Int J Appl Res 2020;6(11):368-372.