The Influence of Government Transparency, Implementation of the Government Accounting Standards and Internal Control System on Quality of Financial Statement (A Survey Conducted in the Village Administration Bandung Regency, Indonesia)

Imam Surya Prayogo; Erna Setiany

Article Details

The Influence of Government Transparency, Implementation of the Government Accounting Standards and Internal Control System on Quality of Financial Statement (A Survey Conducted in the Village Administration Bandung Regency, Indonesia)

Authors:

Imam Surya Prayogo | Erna Setiany

Publisher:

Scholars Middle East Publishers

Journal:

Scholars Bulletin (SB) Vol.6 Issue 7, pp.174-181

Document Type:

Article

Publication Date:

7/2020

Document Language:

English

Document ID (Org No.):

2001531038

pISSN:

2412-897X

Abstract:

 This research to examine The Influence of Government Transparency, Implementation of the government accounting standards and Internal Control System on Quality of financial statements. Population in this research is all villages in the government of Kabupaten Bandung government environment. The number of sample the respondent on this is as many as 73 of village staff and using a technique the withdrawal of sample by means of clusters of random sampling. Data were collected using a questionnaire which used interval scale. Distribution and collection of questionnaires was carried out in November 2019 and the number of questionnaires returned was 70 questionnaires or 96%. The results of testing showed transparency the government did not influenced the quality of the financial statements in the village administration Bandung regency, while the implementation of the government accounting standards and internal control system influenced the quality of the financial statements in the village administration Bandung regency.

Article Details

The Influence of Government Transparency, Implementation of the Government Accounting Standards and Internal Control System on Quality of Financial Statement (A Survey Conducted in the Village Administration Bandung Regency, Indonesia)

Authors: Imam Surya Prayogo | Erna Setiany

Publisher: Scholars Middle East Publishers

Journal: Scholars Bulletin (SB) Vol.6 Issue 7, pp.174-181

Document Type: Article

Publication Date: 7/2020

Document Language: English

Document ID (Org No.): 2001531038

pISSN: 2412-897X

Issues

Authors:

Imam Surya Prayogo | Erna Setiany

Publisher:

Scholars Middle East Publishers

Journal:

Scholars Bulletin (SB) Vol.6 Issue 7, pp.174-181

Document Type:

Article

Publication Date:

7/2020

Document Language:

English

Document ID (Org No.):

2001531038

pISSN:

2412-897X