THE EFFECT OF APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL STATEMENTS IN THE GOVERNMENT OF KUPANG CITY
Margareta Adventa Darlen, Linda Lomi Ga, I Komang Arthana

University of Nusa Cendana, Faculty of Economics and Business, Accounting Major

Abstract

This research was conducted to analyze and examine the effect of the application of government accounting standards on the quality of financial reports in the Kupang City Government. This research was conducted on the Kupang City Government. This study uses a quantitativ descriptive approach that is to explain in the form of tables and graphs on the condition of the object and the results of the study with the help of Partial Least Square analysis that is operated through the Smart program PLS version 3.0. Data collection was done through a questionnaire to 66 respondents taken by purposive sampling technique. In this context the research is expected to be able to provide information or knowledge about the effect of the application of government accounting standards on the quality of financial reports in the Kupang City Government and to be input and reference for making decisions regarding government accounting standards for the quality of financial statements. The results of the study indicate that the application of SAP influences the quality of financial reports in the Kupang City Government.

Keywords: Government Accounting Standards and Quality of Financial Statements

Topic: Organizational and accounting system change

Link: https://ifory.id/abstract-plain/4JWz3ngT2QcL

Web Format | Corresponding Author (Margareta Adventa Darlen)