International Journal of Applied Finance and Business Studies
Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies

The Effect of Implementation of Accrual-Based Government Accounting Standards on The Quality of Financial Statements Regional Government

Azwar Rivai Nasution (Universitas Sumatera Utara)

Article Info

Publish Date
30 Sep 2020

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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Journal Info
International Journal of Applied Finance and Business Studies
Website

Abbrev

ijafibs

Publisher

Trigin Institute

Subject

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

Description

International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research ...