Open AccessANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH
Author(s) -
Gusrya Indah Sari,
Fadli Fadli
Publication year - 2019
Publication title -
jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2303-0364
DOI - 10.33369/j.akuntansi.7.3.17-34
Subject(s) - accounting , officer , financial statement , business , corporate governance , work (physics) , government (linguistics) , quality (philosophy) , financial accounting , accounting information system , finance , audit , political science , engineering , mechanical engineering , linguistics , philosophy , epistemology , law
Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program. The results showed that the implementation of good governance did not affect the quality of financial statement, the implementation of Government Accounting Standards has a positive effect on the quality of financial statements, and utilization of financial accounting information systems has a positive effect on the quality of financial statement.Keywords: Quality of Financial Statements, Good Governance, Government Accounting Standards, Regional Financial Accounting Information Systems