Application of Government Accounting Standards In The Province of Jakarta
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
This study aims to determine the effect of the Application of Government Accounting Standards and the quality of regional government apparatus on the Quality of Financial Statements conducted in 15 SKPD in the Government of DKI Jakarta Province. Respondents were each drawn 6 in each SKPD. The research method used is quantitative method. Data were collected through questionnaires with Likert Scale. Data analysis was done by using SPSS (Statistical Package for Social) program. The implementation of government accounting standards and the quality of local government apparatus are significant to the quality of local government financial reports. This states that the government accounting standards have been applied properly and the better the quality of local government apparatus will improve the quality of financial statements in the Province of DKI Jakarta.
Authors and Affiliations
Swarmilah Hariani
Keywords
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