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Effect of Government Accounting Standards of Quality of Financial Statements and Implications on Local Government Accountability Performance: A Case Study in the Department Pekanbaru

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  • Susilawati
  • Sudarno

Abstract

This study aims to determine how much influence the implementation of Governmental Accounting Standards for Quality of Local Government Finance Report and Its Implications on the performance Accountability Office Pekanbaru Se-city partially and simultaneously. The method used in this research is descriptive and verification methods. The unit of analysis in this study is the Department of Pekanbaru, amounting to 17 offices. The method used in this research is descriptive and verification methods. Descriptive method in this study is used to describe the formulation of the problem first and second. Verification method used in this study to test the hypothesis by using a statistical test that analyzes Path (Path Analysis).The results show that there is a close relationship between the Government Accounting Standards in improving the quality of financial reporting and its implications in the area of performance accountability.

Suggested Citation

  • Susilawati & Sudarno, 2014. "Effect of Government Accounting Standards of Quality of Financial Statements and Implications on Local Government Accountability Performance: A Case Study in the Department Pekanbaru," International Journal of Empirical Finance, Research Academy of Social Sciences, vol. 3(5), pages 243-254.
    • Handle: RePEc:rss:jnljef:v3i5p3
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