This study seeks to determine how the efficiency of financial analysis affects the quality of financial reports. The quality of financial reports, serving as the dependent variable, was measured through two dimensions: relevance and fair representation of accounting information. The Ministry of Industry, Trade, and Supply was selected as the case study, employing a descriptive analytical approach. A questionnaire was developed for this purpose and distributed among employees in the accounting and auditing departments of the Ministry. Out of 119 distributed questionnaires, 96 were returned and deemed valid for statistical analysis. The findings indicated that financial analysis efficiency does indeed influence the quality of financial reports within the Ministry of Industry, Trade, and Supply, showing a significant positive effect on the dimensions of report quality, specifically relevance and fair representation. The study also suggests the importance of utilizing artificial intelligence tools and information technology to enhance the efficiency of financial analysis. Furthermore, it recommended implementing advanced technologies, including software applications and Enterprise Resource Planning (ERP) systems, to boost the effectiveness of data collection and analysis.

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The Impact of Financial Analysis Efficiency on the Quality of Financial Reports in Government Institutions

  • Ziad Altheebeh,
  • Ahmad Ali Aljarabaa

摘要

This study seeks to determine how the efficiency of financial analysis affects the quality of financial reports. The quality of financial reports, serving as the dependent variable, was measured through two dimensions: relevance and fair representation of accounting information. The Ministry of Industry, Trade, and Supply was selected as the case study, employing a descriptive analytical approach. A questionnaire was developed for this purpose and distributed among employees in the accounting and auditing departments of the Ministry. Out of 119 distributed questionnaires, 96 were returned and deemed valid for statistical analysis. The findings indicated that financial analysis efficiency does indeed influence the quality of financial reports within the Ministry of Industry, Trade, and Supply, showing a significant positive effect on the dimensions of report quality, specifically relevance and fair representation. The study also suggests the importance of utilizing artificial intelligence tools and information technology to enhance the efficiency of financial analysis. Furthermore, it recommended implementing advanced technologies, including software applications and Enterprise Resource Planning (ERP) systems, to boost the effectiveness of data collection and analysis.