The Effect of the Adoption of Government Accounting Standards, Apparatus Competence and Accounting Information System on the Quality of Local Government Financial Reports

DOI

10.2991/aebmr.k.210220.057How to use a DOI?

Keywords

Application of Government Accounting Standards, Apparatus Competence, Accounting Information Systems, Quality of Financial Statements

Abstract

The purpose of this review is to analyze the influence of government accounting procedures, apparatus and accounting information structures on the quality of local government financial statements. This research uses a multi-linear regression analysis approach. Data collection is carried out by distributing questionnaires to the head of the accounting sub-sector or the head of the finance and treasurer of revenue and expenditure subdivisions. The findings revealed that the parallel implementation of government accounting principles, apparatus competencies and accounting information systems have a substantial influence on the consistency of financial statements. The government accounting principles application has a major impact on the consistency of the financial statements. Partial competence has a huge influence on the accuracy of the financial statements. Accounting information systems partially have a significant effect on the quality of financial statements.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dewi Muliyati
AU  - Andi Mattulada Amir
AU  - Femilia Zahra
AU  - Ridwan
AU  - Nina Yusnita Yamin
AU  - Muhammad Ilham Pakkawaru
AU  - Masruddin
PY  - 2021
DA  - 2021/02/22
TI  - The Effect of the Adoption of Government Accounting Standards, Apparatus Competence and Accounting Information System on the Quality of Local Government Financial Reports
BT  - Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
PB  - Atlantis Press
SP  - 323
EP  - 326
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210220.057
DO  - 10.2991/aebmr.k.210220.057
ID  - Muliyati2021
ER  -