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Scholars Bulletin (SB)
Volume-4 | Issue-11 | Scholars Bulletin, 2018; 4(11):833-842
Research Article
The Influence of the Impementation Government Accounting Standards (Gas) Based on Accurual through the Financial Statement Quality (Survey on the Depok City Work Unit)
Luckman Ibrahim, Hari Setiyawati
Published : Nov. 30, 2018
DOI : 10.21276/sb.2018.4.11.2
Abstract
The objectives of the study were to find out The Influence of The Implementation Government Accounting Standard based on Accrual through the Financial Report Quality (Survey on the Depok City work unit). Quantitative study was used in constructing the research with the Regional Device Work Unit in Depok City Region as respondent. SPSS 24 was used in analyzing the data. Survey method with collecting questioner was used in constructing the data. The survey was conducted in local government Depok for a month, 28th March 2018 – 28th April 2018. The result of the study and analyzing the data using simple linear regression. Based on the study, it can be concluded that The Implementation of Standard Accounting based on Accrual had a big influence significan the financial report.
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