Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management)
DOI:
https://doi.org/10.38035/dijefa.v4i2.1851Keywords:
Preparation of Government Financial Statements, Government Accounting Standards, Information Technology, Internal Control SystemAbstract
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article aims to review the factors affecting the preparation of government financial statements, namely: the application of government accounting standards, the use of information technology and internal control systems, a literature study of State Financial Management. The purpose of writing this article is to build a hypothesis of influence between variables to be used in future research. The results of this literature review article are: 1) The application of Government Accounting Standards affects the Preparation of Government Financial Statements, 2) The use of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements.
References
Agung, dan Gayatri. 2018. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem. E-Jurnal Akuntansi Universitas Udayana, 23, (2), 1253-1276
Anggadini, et. al. 2021. Kualitas Laporan Keuangan Pemerintah Daerah: Dampak Dari Sistem Pengendalian Intern Dan Sistem Akuntansi Keuangan Daerah. Jurnal Ilmiah Akuntansi, 12, (2), 165-178
Bagaskoro. 2019. Pengantar Teknologi Informatika dan Komunikasi Data. Yogyakarta: Penerbit Deepublish
Bame, et. al. 2021. Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus pada OPD Kabupaten Manokwari). Jurnal Lensa Ekonomi, 15, (2), 173-179
Baturante, et. al. 2018. Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Selatan. Journal of Management & Business, 1, (2).
Fauziah, Ifat. 2018. SAP Standar Akuntansi Pemerintahan sesuai : Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010. Jakarta: Penerbit Ilmu.
Hery. 2014. Pengendalian Akuntasi dan Manajemen Edisi Pertama. Jakarta: Kencana.
Indonesia. 2010. Peraturan Pemerintah Republik Indonesia PP No 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Jakarta
Kuntadi, Cris. 2017. Excellent Leadership. Edisi Revisi. Jakarta: Republika Penerbit.
Kuntadi, Cris. 2017. Si Kencur (Sistem Kendali Kecurangan) Menata Birokrasi Bebas Korupsi. Jakarta: PT Elex Media Kumputindo
Kuntadi, Cris. 2022. Manajemen Keuangan Pemerintah Pusat Era Industri 4.0. Jakarta: PT Penerbit IPB Press
Qomah, dan Ismunawan. 2021. Faktor Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah. Jurnal Akuntansi Trisakti, 8, (1), 95-108
Pura, Rahman. 2021. Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Akmen, 18, (1), 1-13
Downloads
Published
Issue
Section
License
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).