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)
PDF

Keywords

Accrual-based Government Accounting Standards
Regional Financial Accounting System
Financial Reports Quality

How to Cite

Sukmawati, F., Aulia, S. P., H, R. A., Saputra, Y. A., Firdaus, M. I., & Rahman, S. (2022). 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). CENTRAL ASIA AND THE CAUCASUS, 23(1), 4553-4560. https://ca-c.org/CAC/index.php/cac/article/view/449

Plaudit

Abstract

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%.

PDF

References

Dev, S.M., Financial inclusion: Issues and challenges. Economic and political weekly, 2006: p. 4310-4313.

Al-Marib, M.M., SOME COMMON PSYCHOSOMATIC DISORDERS AMONG WOMEN EXPOSED TO DOMESTIC VIOLENCE IN THE SAUDI SOCIETY IN LIGHT OF SOME DEMOGRAPHIC VARIABLES. PalArch's Journal of Archaeology of Egypt/Egyptology, 2021. 18(18): p. 225-255.

Ala, H.M., Effect of Direct Expenditure on Education, Health, Infrastructure, and Agriculture on HDI (Case Study in District/City of NTT Province). Wahana: Journal of Economics, Management and Accounting, 2015. 18(2): p. 163-174.

Laughlin, R.C. and E.A. Lowe, A critical analysis of accounting thought: prognosis and prospects for understanding and changing accounting systems design, in Critical accounts. 1990, Springer. p. 15-43.

Arefi, M.R., STUDY OF ADDING NANOPARTICLES ON THE MECHANICAL PROPERTIES AND WATER ABSORPTION OF CEMENT MORTAR. PalArch's Journal of Archaeology of Egypt/Egyptology, 2021. 18(18): p. 501-509.

Soudani, S.N., The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance, 2012. 4(5): p. 136-145 DOI: https://doi.org/10.5539/ijef.v4n5p136.

Astuti, N.N.S., et al., DEVELOPMENT STRATEGY IN THE NEW NORMAL ERA: A CASE STUDY OF PINGE TOURISM VILLAGE BALI. PalArch's Journal of Archaeology of Egypt/Egyptology, 2021. 18(18): p. 475-500.

Darwanis, D., M. Saputra, and K. Kartini, Effect of professionalism, competence, knowledge of financial management, and intensity guidance apparatus inspectorate for quality of financial statements (study on inspectorate regencies/cities in Aceh). BRAND. Broad Research in Accounting, Negotiation, and Distribution, 2016. 7(1): p. 28-36.

Çağatay, S. and İ.H. Erten, The relationship between ideal L2 self, achievement attributions and L2 achievement. Eurasian Journal of Applied Linguistics, 2020. 6(3): p. 337-359 DOI: https://doi.org/10.32601/ejal.834642.

Bashirzadeh, M., Green synthesis of quinoxaline derivatives at room temperature in ethylene glycol with H2SO4/SiO2 catalyst. European Chemical Bulletin, 2020. 9(1): p. 33-37 DOI: https://doi.org/10.17628/ecb.2020.9.33-37.

Malcolm, F., The moral and evidential requirements of faith. European Journal for Philosophy of Religion, 2020 DOI: https://doi.org/10.24204/ejpr.v0i0.2658.

Bhat, M.A., Politics of Preventive Detention: A Case Study of Jammu and Kashmir Public Safety Act, 1978. International Journal of Criminal Justice Sciences, 2020. 15(1): p. 157-172.

Govender, R.G. and D.W. Govender, Learning geometry online: A creative individual learning experience. International Journal of eBusiness and eGovernment Studies, 2019. 12(2): p. 151-165 DOI: https://doi.org/10.34111/ijebeg.202012205.

Adhi, D.K. and Y. Suhardjo, The Influence of the Implementation of Government Accounting Standards and the Quality of Local Government Apparatuses on the quality of financial reports (a case study on the Tual city government). JOURNAL STIE SEMARANG (ELECTRONIC EDITION), 2013. 5(3): p. 93-111.

Bukhari, M.N. and K. Rashid, IDENTIFICATION OF CAUSES OF TEACHERS’AGGRESSIVE BEHAVIOUR AT SECONDARY SCHOOL LEVEL. PalArch's Journal of Archaeology of Egypt/Egyptology, 2021. 18(18): p. 97-114.

Wati, K.D., et al., The Influence of HR Competence, SAP Application, and Regional Financial Accounting System on the Quality of Regional Financial Reports. JIMAT (Accounting Student Scientific Journal) Undiksha, 2014. 2(1).

Malla, S. and D.G. Brewin, An economic account of innovation policy in Canada: A comparison of canola. AgBioforum, 2020. 22(1).

Mohamad, A.A. and T. Yashiro, A rewinding model for replicons with DNA-links. BIOMATH, 2020. 9(1): p. 2001047 DOI: https://doi.org/10.11145/j.biomath.2020.01.047.

Makangali, B., et al., Religious aspects of the Syrian crisis on social media. Central Asia and the Caucasus, 2020. 21(1): p. 102-111 DOI: https://doi.org/10.37178/ca-c.20.1.10.

Özigci, Y.E., Crimea as Saguntum? A Phenomenological Approach to the Ukrainian Crisis within the Framework of a Transforming Post-Bipolar Structure. Croatian International Relations Review, 2020. 26(86): p. 42-70 DOI: https://doi.org/10.37173/cirr.26.86.2.

Delbianco, F. and C. Dabús, Is there Convergence in Emerging Countries? Evidence from Latin America. Cuadernos de Economía, 2020. 43(121): p. 79-90.

Aigner, D.J., Regression with a binary independent variable subject to errors of observation. Journal of Econometrics, 1973. 1(1): p. 49-59 DOI: https://doi.org/10.1016/0304-4076(73)90005- 5.

Gremikh, H.G., ORGANIZATIONAL KNOWLEDGE AND ITS ROLE IN ENHANCING INNOVATIVE WORK AN ANALYTICAL STUDY ON THE BRANCH OF ZAIN TELECOMMUNICATIONS COMPANY IN BABYLON/IRAQ. PalArch's Journal of Archaeology of Egypt/Egyptology, 2021. 18(18): p. 200-224.

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright (c) 2022 Author

Downloads

Download data is not yet available.