GCG原则的实施和PSAK采用IFRS对国有企业财务报告质量的影响

Q3 Pharmacology, Toxicology and Pharmaceutics

Accounting Pub Date : 2022-01-01 DOI:10.5267/j.ac.2022.3.001

S. Sumiyati, Ratna Mappanyuki

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引用次数: 0

摘要

本文的目的是研究GCG原则的实施和PSAK采用IFRS对国有企业财务报告质量的影响。本研究的数据来源于调查法收集的问卷。智能PLS 3.0是一种用于研究的分析技术，以99人为数据。结果表明，实施PSAK采用国际财务报告准则和GCG原则对财务报告质量产生了实质性的有利影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs

The purpose of this paper is to study the effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. The data for the study comes from questionnaires collected by the survey method. Smart PLS 3.0 is an analytical technique used in research, with 99 people as the data. The results indicate that the implementation of PSAK adoption of IFRS and GCG principles had a substantial favorable impact on financial report quality.

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来源期刊

Accounting Pharmacology, Toxicology and Pharmaceutics-Pharmaceutical Science

自引率

0.00%

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审稿时长

20 weeks