文章基本信息

标题：The Effect of The Government Accounting Standards Implementation and Apparatus Competency on the Quality of the Local Government Financial Reporting (Case Study at Klaten District Government)
其他标题：The Effect of The Government Accounting Standards Implementation and Apparatus Competency on the Quality of the Local Government Financial Reporting (Case Study at Klaten District Government)
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作者：Nurlis .
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2018
卷号：9
期号：8
页码：63-69
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to determine the effect of Government Accounting Standards Implementation and Apparatus Competence on the the Quality of Financial Reporting. The samples of this research are the head of accounting department, head of financial sub-section and reporting and employees of accounting department. This research was conducted on 60 respondents by using qualitative descriptive approach.The results of this study indicate that the competence of the Apparatus has a significant effect on the Quality of Financial Reporting, while the implementation of Government Accounting Standards has no significant effect on the quality of financial reporting. Keywords: Implementation of Government Accounting Standards, Apparatus Competence and Quality of Financial Reporting
关键词：Implementation of Government Accounting Standards; Apparatus Competence and Quality of Financial Reporting