Open AccessThe Effect of Application of Accrual-Based Government Accounting Standards, Apparatus Quality, Public Accountability and Government Internal Control Systems on Quality of Financial Statements
Author(s) -
Triana Meinarsih,
Adji Suratman,
Nuzulul Hidayati
Publication year - 2020
Publication title -
international journal of innovative science and research technology
Language(s) - English
Resource type - Journals
ISSN - 2456-2165
DOI - 10.38124/ijisrt20aug142
Subject(s) - accrual , accounting , accountability , quality (philosophy) , business , government (linguistics) , control (management) , financial accounting , accounting information system , internal control , accounting management , accounting standard , economics , political science , audit , management , philosophy , linguistics , earnings , epistemology , law
This study aims to look at the effect of implementing accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System on the quality of financial statements based on previous research. The study was conducted by examining articles relating to the variables of the application of accrual-based government accounting standards, apparatus quality, public accountability and Government Internal Control Systems that affect the quality of financial reports. Articles with appropriate titles are then collected for later review. Articles collected from 2010-2019 (ten years), with the consideration that the article is still quite relevant to the current conditions. Based on the articles that have been implemented, it can be concluded that the application of accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System have an effect on the quality of financial reports.