Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal Basic and Applied Accounting Research Journal
Dahu, Marlina Ak.
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Economics, Econometrics & Finance

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The Influence of Professional Ethics and Government Accounting Standards on the Quality of Financial Reporting in Gorontalo Regency Dahu, Marlina Ak.; Abdullah, Julie; Saprudin; Junus, Onong; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study aims to analyze the influence of professional ethics and government accounting standards on the quality of financial reports in Gorontalo Regency. The research employs a regression model. The results show that both professional ethics and government accounting standards collectively have a significant impact on the quality of financial reports. Partial tests also indicate that each independent variable has a positive and significant effect on the quality of financial reports. The determination test (R2) results indicate that professional ethics and government accounting standards can explain approximately 64% of the variation. In conclusion, the application of good professional ethics and appropriate government accounting standards plays an important role in enhancing accountability and transparency in public financial management.
Co-Authors Abdullah, Julie Hasan, Wahyudin Junus, Onong Saprudin