Penerapan Standar Akuntansi Pemerintah dan Pengaruhnya Terhadap Kualitas Laporan Keuangan Pemerintah

Khayatun Nufus, . (2015) Penerapan Standar Akuntansi Pemerintah dan Pengaruhnya Terhadap Kualitas Laporan Keuangan Pemerintah. Jurnal Ilmiah Akuntansi Universitas Pamulang, III (2). pp. 711-726. ISSN 2339-0867

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Abstract

The necessity and demands transparency of financial performance illustrates the importance of local government accounting standards applied so that there will be uniformity of assessment of the performance of local governments. The Government Accounting Standards (SAP) is the accounting principles applied No.8 of 2006 on Financial Reporting and Performance of Government Agencies. As for uniformity in preparing and presenting the financial statements of the government for the whole of local government in the region of Indonesia, referring Government Accounting Standards. Thus, SAP is a necessity that has the force of law in an effort to improve the quality of financial reporting in the Indonesian government.The general objective of financial statements is to provide information about the financial position, the realization of the budget, cash flow and financial performance reporting entities that are beneficial for the users. The financial report is a medium for an entity in this government to account for its financial performance to the public. The government should be able to present a financial report containing financial information quality. In the Government Accounting Standards (SAP) explained that the quality of financial statements that meet the characteristics; Relevant, Reliable, can be compared, and understandably.These test results provide empirical evidence that the government's application of accounting standards partially influence on the quality of government financial reports. Key word: SAP, Quality of Government Financial Statements

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 02 Aug 2016 08:21
Last Modified: 30 Dec 2016 03:48
URI: http://eprints.unpam.ac.id/id/eprint/1392

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