Authors :
Triana Meinarsih; Adji Suratman; Nuzulul Hidayati
Volume/Issue :
Volume 5 - 2020, Issue 8 - August
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/34tOOEI
DOI :
10.38124/IJISRT20AUG142
Abstract :
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.
Keywords :
Implementation of Accrual Based Government Accounting Standards, Apparatus Quality, Public Accountability, Government Internal Control Systems, Quality of Financial Statements.
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.
Keywords :
Implementation of Accrual Based Government Accounting Standards, Apparatus Quality, Public Accountability, Government Internal Control Systems, Quality of Financial Statements.
