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


Authors : Triana Meinarsih; Adji Suratman; Nuzulul Hidayati

Volume/Issue : Volume 5 - 2020, Issue 8 - August

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/34tOOEI

DOI : 10.38124/IJISRT20AUG142

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. The study was conducted by examining articles relating to the variables of the application of accrual-based government accounting standards, apparatus quality, public accountability and Government Internal Control Systems that affect the quality of financial reports. Articles with appropriate titles are then collected for later review. Articles collected from 2010-2019 (ten years), with the consideration that the article is still quite relevant to the current conditions. Based on the articles that have been implemented, it can be concluded that the application of accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System have an effect on the quality of financial reports.

Keywords : Implementation of Accrual Based Government Accounting Standards, Apparatus Quality, Public Accountability, Government Internal Control Systems, Quality of Financial Statements.

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