Accounting (Jan 2022)

The effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs

  • Sumiyati Sumiyati,
  • Ratna Mappanyuki

DOI
https://doi.org/10.5267/j.ac.2022.3.001
Journal volume & issue
Vol. 8, no. 4
pp. 431 – 438

Abstract

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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.