The Effect of Accrual Accounting Understanding on the Quality of Government Financial Reports: An Empirical Study in Biak Numfor Regency
Year: 2024
Type: article
Abstract: : This study examines the impact of accrual accounting understanding on the quality of government financial reports, with a focus on the Biak Numfor Regency. Utilizing empirical data, the research investigates how a deeper comprehension of accrual accounting principles influences the transparency, accuracy, and overall quality of financial reporting within the local government. The study employs quantitative methods to analyse survey responses from financial officers and auditors, assessing the correlation between their understanding of accrual accounting and the quality of financial reports produced. Findings reveal that a robust understanding of accrual accounting significantly enhances the quality of financial reporting, promoting better fiscal management and accountability. These insights are crucial for policymakers and financial managers aiming to improve financial reporting practices in local governments.
Authors: Novita Melani Rumajauw, Payamta Payamta
Institution: Sebelas Maret University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6892905856
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