What question did this study set out to answer?

To analyze the influence of government accounting standards and accounting information systems on financial reporting quality in West Java.

December 25, 2013Open Access

Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

Key Points

To analyze the influence of government accounting standards and accounting information systems on financial reporting quality in West Java.
Implemented regression testing to evaluate the relationship between accounting standards, systems, and financial reporting quality.
Employed Pearson correlation to examine the association of variables.
Implementation of government accounting standards has a very strong positive relationship with financial reporting quality.
Simultaneous testing indicates significant effects on financial statements from both standards and systems.

Abstract

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

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