基于Akrual的政府会计标准(Sap)和区域财务会计体系对基杜尔县政府财务报告质量的影响

Kurnia Rahmah, Z. Zulkifli
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引用次数: 2

摘要

本研究旨在分析政府会计准则的应用和地区财务会计制度对政府财务报表质量的影响(以政府机构为研究对象)。本研究共有36名调查对象,采用有目的的抽样方法。本研究采用SPSS 17.0对假设进行分析。本研究结果显示,权责发生制政府会计准则的应用对权责发生制财务报表质量有正向影响,但对权责发生制财务报表质量不显著;地区财务会计制度对权责发生制财务报表质量有正向影响,但对权责发生制财务报表质量不显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul
This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.
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