Jurnal Ilmiah Mahasiswa Raushan Fikr
Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr

Implementasi Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan

Darwin, Khadijah (Unknown)
Haliah, Haliah (Unknown)
Nirwana, Nirwana (Unknown)
Syamsuddin, Syamsuddin (Unknown)
Kusumawati, Andi (Unknown)



Article Info

Publish Date
24 Jun 2024

Abstract

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.

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Journal Info

Abbrev

raushanfikr

Publisher

Subject

Religion Arts Social Sciences

Description

Journal in Islamic Studies published by the Institute for Student Studies and Empowerment IAIN Purwokerto. Subjects include textual study and fieldwork with various perspectives on law, philosophy, mysticism, history, art, theology, and more. Initially, the journal only functioned as a print and ...