JASS (Journal of Accounting for Sustainable Society)
Vol 1 No 02 (2019): DECEMBER

THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

Endang Darmawan (Universitas Widyatama)

Article Info

Publish Date
18 Dec 2019

Abstract

This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

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Journal Info
JASS (Journal of Accounting for Sustainable Society)
Website

Abbrev

jass

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...