The influence of Implementation of Accrual Based Government Accounting Standards and Regional Financial Accounting System to the Quality of Financial Statements (Case Study In Bandung Regional Financial and Asset Management Agency)
Keywords:
Accrual-based Government Accounting Standards, Regional Financial Accounting System, Financial Reports QualityAbstract
This study aims to determine how the influence of partial and simultaneous Application of Accounting Standards Based on Accrual Government and Regional Financial Accounting System to the Financial Reports Quality at the Regional Assets and Financial Management Agency of Bandung. The method used in this research is explanatory method. Population in this research is all employee BPKAD Bandung. Sampling technique used in this research is non probability sampling technique with purposive sampling technique, so the number of samples in this study amounted to 30 respondents. While the method of analysis used in this study is multiple linear regression analysis at the level of significance of 5%. The program used in analyzing data using Statistical Package for Social Sciences (SPSS) Ver.20.00. Based on the results of partial and simultaneous research shows that the Application of Accounting Standards Based on Accrual Government and Regional Financial Accounting System affect the Quality of Financial Statements On Financial Management Agency and Regional Assets. The amount of Influence of Implementation of Accrual Based Government Accounting Standards and Regional Financial Accounting System to the Quality of Financial Statements is 47,1%.
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