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2018•Russian Journal of Agricultural and Socio-Economic SciencesOpen access

EFFECT OF APPLICATION OF GOOD GOVERNANCE, GOVERNMENT ACCOUNTING STANDARDS AND APPARATUS ON QUALITY OF FINANCIAL STATEMENTS

I G A A Pramita Indraswari, I Dewa Gede Dharma Suputra

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Abstract

The aim of this study is to obtain empirical evidence on the influence of good governance implementation and quality of apparatus on the quality of financial statements in Badung regency.Data analysis is done with multiples linear regression model.The results of the research showed that the implementation of good governance affect the quality of financial statements, meaning that if good governance is applied well and consistent then quality of financial report will increase.The quality of the apparatus affects the quality of financial statements, meaning that if the apparatus has the competence and good experience the quality of financial statements will increase. KEY WORDS Good governance,

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What this paper is about

The aim of this study is to obtain empirical evidence on the influence of good governance implementation and quality of apparatus on the quality of financial statements in Badung regency.Data analysis is done with multiples linear regression model.The results of the research showed that the implementation of good governance affect the quality of financial statements, meaning that if good governance is applied well and consistent then quality of financial report will increase.The quality of the apparatus affects the quality of financial statements, meaning that if the apparatus has the competence and good experience the quality of financial statements will increase. KEY WORDS Good governance,

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Available abstract

The aim of this study is to obtain empirical evidence on the influence of good governance implementation and quality of apparatus on the quality of financial statements in Badung regency.Data analysis is done with multiples linear regression model.The results of the research showed that the implementation of good governance affect the quality of financial statements, meaning that if good governance is applied well and consistent then quality of financial report will increase.The quality of the apparatus affects the quality of financial statements, meaning that if the apparatus has the competence and good experience the quality of financial statements will increase. KEY WORDS Good governance,

Key concepts: Accounting, Business, Corporate governance, Quality (philosophy), Financial accounting, Government (linguistics), Accounting standard, Governmental accounting

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