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The Impact of the Implementation of Government Accounting Principles and KKAP-Based Government Accounting Standards on the Quality of DKI Jakarta Regional Government Financial Reports

Authors: Sherly Alika Zefanya;

The Impact of the Implementation of Government Accounting Principles and KKAP-Based Government Accounting Standards on the Quality of DKI Jakarta Regional Government Financial Reports

Abstract

This study aims to analyze the effect of the implementation of Government Accounting Principles and Government Accounting Standards based on the Government Accounting Conceptual Framework (KKAP) on the Quality of Financial Reports of local governments in DKI Jakarta. This study uses a quantitative approach with an associative method. The study population is employees of local government agencies in DKI Jakarta who are involved in financial management, with a sampling technique using purposive sampling. The data used are primary data obtained through the distribution of questionnaires with a Likert scale. The data analysis technique uses multiple linear regression supported by classical assumption tests and hypothesis tests (t-test and F-test). The results of the study indicate that Government Accounting Principles partially have a positive and significant effect on the quality of financial reports, and that Government Accounting Standards based on KKAP also have a positive and significant effect on the quality of financial reports. Furthermore, both variables simultaneously have a significant effect on the quality of financial reports of local governments in DKI Jakarta. This indicates that the better the implementation of government accounting principles and standards, the higher the quality of the resulting financial reports, thereby increasing the transparency and accountability of regional financial management.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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