The Effect of SAP Implementation on Quality Financial Statements

  • Duwi Agustina
  • Wenni Anggita

Abstract

Government Regulation No. 71 of 2010 stipulates that the application of Government Accounting Standards (SAP) is a reference in Indonesia in financial reporting to improve the quality, transparency, accountability, and reliability of financial reports. The purpose of this study was to determine whether the application of SAP has an effect on the quality of regional financial reports in Bangka Regency. This research is quantitative using Partial Least Square (PLS) approach. The research data are primary data obtained from distributing questionnaires to 34 Regional Apparatus Organizations (OPD) in Bangka Regency. The results of the study indicate that the application of SAP has an effect on the quality of financial reports. This means that the higher the application of SAP, the better the quality of the financial reports produced by the OPD in Bangka Regency, Bangka Belitung Islands Province.

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Published
2021-12-31
How to Cite
AGUSTINA, Duwi; ANGGITA, Wenni. The Effect of SAP Implementation on Quality Financial Statements. Asian Journal of Accounting and Finance, [S.l.], v. 3, n. 4, p. 8-18, dec. 2021. ISSN 2710-5857. Available at: <https://myjms.mohe.gov.my/index.php/ajafin/article/view/16841>. Date accessed: 29 may 2022.
Section
Articles