Article Per Year (5 Year)
p-Index From 2018 - 2023
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This Author published in this journals
All Journal International Journal of Applied Finance and Business Studies
Azwar Rivai Nasution
Universitas Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Implementation of Accrual-Based Government Accounting Standards on The Quality of Financial Statements Regional Government Azwar Rivai Nasution
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.855 KB)

Abstract

The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli Government. The population of this research are employees in the department of empowerment communities and village government. The total number of samples of this research are 35 people, which their data collection are taken using questionnaires. This research is tested using by simple regression. Research shows that the application of government accounting accrual standard has a positive and significant effect on the quality of local government financial statements
The Effect Of Implementation Of Accrual-Based Government Accounting Standards On The Quality Of Local Government Financial Reports Azwar Rivai Nasution
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.669 KB) | DOI: 10.35335/ijafibs.v9i2.15

Abstract

The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli Government. The population of this research are employees in the department of empowerment communities and village government. The total number of samples of this research are 35 people, which their data collection are taken using questionnaires. This research is tested using by simple regression. Research shows that the application of government accounting accrual standard has a positive and significant effect on the quality of local government financial statements.
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