A Study of the Accounting System and Standards in Bulgaria

Vignini, Stefania

doi:10.14453/aabfj.v16i4.06

Cited by 2 publications

(2 citation statements)

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“…The results of this research were in line with the research of Anggadini et al, (2023); Pangaribuan et al, (2023) Supriyanto et al, (2023; Costa et al, (2022); Dahana & Purnomowati (2022); Hae (2022); Indriyani & Mappanyukki (2022); Siahaya & Sandanafu (2022); Vignini (2022); Saruno & Penawutkun (2021); Stirilita (2021); Adnin & Atiningsih (2020); Habib (2019); Ikyarti & Aprila (2019); Muthaher (2018); Yusrina et al, (2017) proved that GAS had a positive effect on the quality of the financial report. Sanjaya et al, (2017); Suwanda (2015); Mahaputra & Putra (2014); Sari (2012); Sousa et al, (2012) also indicated that the application of GAS had a positive effect on the QLGFR.…”

Section: Discussionsupporting

confidence: 91%

Local Government Financial Reports: Utilisation of Information Technology and Implementation of Government Accounting Standards

Biyantoro

2023

JRAK

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Many local government financial reports are still not presenting data following the regulations and still show some irrelevancy. Therefore, this research aims at analyzing the impact of information technology (IT) and government accounting standards (GAS) implementation on the quality of local government financial reports (QLGFR). The sampling method used a sensory method. The data was collected by distributing questionnaires to 41 Regional Governments of Central Java Province. The results of the SEM-PLS test showed that IT did not affect the QLGFR. At the same time, implementing GAS positively affected the QLGFR. The results of this research had implications for the compliance of the Central Java Provincial Government with GAS which contained rules regarding the preparation of regional financial reports.

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Section: Discussionsupporting

confidence: 91%

Local Government Financial Reports: Utilisation of Information Technology and Implementation of Government Accounting Standards

Biyantoro

2023

JRAK

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“…The quality of the information in the company's financial statements is strongly influenced by compliance with accounting standards (Costa et al, 2022). Apart from that financial reports must follow standards for good quality, the fact is that financial reports are still found to be below standard (Yusrina et al, 2017;Vignini, 2022).…”

Section: Introductionmentioning

confidence: 99%

Quality Of Financial Statement And The Factors That Influence It

Pangaribuan

Sunarsi²,

Santoso³

et al. 2023

Jurnal Akuntansi

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This study aims to determine the effect of accounting standards, internal control systems and accounting information systems on the quality of the financial report. This quantitative study used a survey approach with a sample of 197 employees, using variance-based data analysis techniques. The results showed that applying accounting standards and internal control systems significantly affected the quality of the financial report. However, this was different with the application of accounting information systems. This implies that the application of accounting standards, internal control systems and accounting information systems are important in improving the quality of financial reports. This research provides important input contributions in efforts to improve the quality of financial reports.

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A Study of the Accounting System and Standards in Bulgaria

Cited by 2 publications

References 0 publications

Local Government Financial Reports: Utilisation of Information Technology and Implementation of Government Accounting Standards

Local Government Financial Reports: Utilisation of Information Technology and Implementation of Government Accounting Standards

Quality Of Financial Statement And The Factors That Influence It

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