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Determinants of information users in local public accounting

Cogent Business & Management, 2022
The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users.
Syed Raziuddin Ahmad, Raj Bahadur Sharma, Ijaz Ali, Asif Baig, Imran Ahmad Khan   +4 more
doaj   +1 more source

The Effect of Application of Accrual-Based Government Accounting Standards, Apparatus Quality, Public Accountability and Government Internal Control Systems on Quality of Financial Statements

Volume 5 - 2020, Issue 8 - August, 2020
This study aims to look at the effect of implementing accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System on the quality of financial statements based on previous research ...
Triana Meinarsih, Adji Suratman, Nuzulul Hidayati   +2 more
semanticscholar   +1 more source

The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries

Accounting forum, 2022
We examine the association between the adoption of International Public Sector Accounting Standards (IPSAS) and the level of government financing in the context of developing countries.
V. Tawiah, T. Soobaroyen
semanticscholar   +1 more source

THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES

ACCRUALS, 2020
The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as
Suci Atiningsih
semanticscholar   +1 more source

Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java

Akrual: Jurnal Akuntansi, 2021
This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports.
Nurcahyono Nurcahyono, Fatmasari Sukesti, Alwiyah Alwiyah   +2 more
doaj   +1 more source

Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]

Contabilitate şi Informatică de Gestiune, 2022
Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris, Antonia Markogiannopoulou   +1 more
doaj   +1 more source

Pengaruh Sistem Akuntansi Pemerintah dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Bengkulu [PDF]

, 2015
Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government ...
Yuniarti, R. (Rina)
core   +2 more sources

Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

Trikonomika, 2013
The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the ...
Rukmi Juwita
doaj   +1 more source

The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables

Jurnal Dinamika Akuntansi, 2017
This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting.
Mega Kusuma Aryani, Kiswanto Kiswanto
doaj   +1 more source

The Influence of Government Transparency, Implementation of the Government Accounting Standards and Internal Control System on Quality of Financial Statement (A Survey Conducted in the Village Administration Bandung Regency, Indonesia)

, 2020
This research to examine The Influence of Government Transparency, Implementation of the government accounting standards and Internal Control System on Quality of financial statements.
Imam Surya Prayogo, Erna Setiany
semanticscholar   +1 more source