The effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs
| Autor: | Sumiyati Sumiyati, Ratna Mappanyuki |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Accounting, Vol 8, Iss 4, Pp 431-438 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2369-7393 2369-7407 |
| DOI: | 10.5267/j.ac.2022.3.001 |
| Popis: | The purpose of this paper is to study the effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. The data for the study comes from questionnaires collected by the survey method. Smart PLS 3.0 is an analytical technique used in research, with 99 people as the data. The results indicate that the implementation of PSAK adoption of IFRS and GCG principles had a substantial favorable impact on financial report quality. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|