Atestasi : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2023): March

The Effect of Good Governance on The Financial Statements Quality

Nirwana (Unknown)
Darmawaty (Unknown)

Article Info

Publish Date
30 Mar 2023

Abstract

This study aims to analyze the effect of good governance on the quality of financial reports. This research was carried out in the vertical agency of the Ministry of Agriculture in the South Sulawesi Region using the survey method. The instrument in this study was in the form of a questionnaire. In this study, the sample used is 74 which is a saturated sample from the finance department, commitment making officials, procurement officials and goods managers in each work unit. The method used in this study is quantitative using a simple linear regression analysis tool. In conducting simple linear regression testing, this study uses the help of the SPSS (Statistical Package for the Social Sciences) application version 21. The results of this study indicate that good governance has an effect on the quality of financial reports.

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Journal Info
Atestasi : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...