PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BOGOR TAHUN 2016-2018

Abstract

Financial statements are structured reports on statements of financial position and transactions carried out by a reporting entity (Government Regulation Number 71 of 2010). In government regulation No. 8 of 2006 concerning financial reporting and the performance of government agencies, it states that financial reports are a form of accountability for the management of state and regional finances for a period. A financial statement can provide benefits to the users if the financial statements have quality information that is useful and useful in making decisions. The qualitative characteristics of financial statements are the normative prerequisites required for government financial reports to meet the desired quality.