On Friday, May 31, 2024, the Master of Science and Doctoral (MD) Program of FEB UGM successfully held a scientific discussion event called the MD Accounting Research Forum. This event featured Agung Septia Wibowo, a Doctoral student of Accounting Science at FEB UGM, as the speaker. This research forum raised the topic “Does Integrity Matter in Enhancing Financial Reporting Quality? Empirical Evidence from Local Governments in Indonesia.” The event was officially opened by Fu’ad Rakhman, S.E., M.Sc., Ph.D., CA., as the Head of the Master of Science in Accounting at FEB UGM.
The event was held offline in the Lippo Room, 2nd Floor, Master of Science and Doctoral Building, FEB UGM, from 08:00 to 09:00 WIB.
In this research forum, Agung Septia Wibowo presents intriguing research on the impact of local government integrity on financial reporting quality (FRQ). This discovery provides insight that FRQ is better in local governments with higher integrity as measured by the IA index. Local government institutions that uphold high integrity are more likely to receive a clean audit opinion and a lower number and amount of audit findings. This study also shows the important role of stakeholders of local governments, supporting the notion of how interested parties’ involvement in monitoring organizational integrity might improve financial reporting quality an generate public value. It also provides the findings on the association between integrity and local governments’ quality of financial reporting and offers policymakers valuable insights on how intensifying governmental organizations’ integrity can improve FRQ at the local government level.
The participants present at this forum consisted of various parties, including students, academics, and practitioners who enthusiastically listened to the speaker’s research presentation. It is hoped that this event will enhance knowledge and motivate participants as a foundation for their contributions.
