How to cite this paper
APA: Sumiyati, S & Mappanyuki, R. (2022). The effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. Accounting, 8(4), 431-438.
Chicago/Turabian: Sumiyati, S & Mappanyuki, R. 2022. "The effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs." Accounting 8, no. 4 (2022): 431-438.
AMA: Sumiyati, S & Mappanyuki, R. The effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. Accounting. 2022;8(4):431-438.
References
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Bharata, R. W., Susilo, G. F. A., & Nugraheni, A. P. (2020). International Financial Reporting Standards (IFRS) dan Proses Pengadopsiannya di Indonesia. Jurnal Bisnis Darmajaya, 6(2), 10-26.
Black, E. L., & Maggina, A. (2016). The impact of IFRS on financial statement data in Greece. Journal of Accounting in Emerging Economies, 6(1), 69-90.
Dayanandan, A., Donker, H., Ivanof, M., & Karahan, G. (2016). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting and Information Management, 24(3), 296-316.
Ferdinand, A. (2014). Metode Penelitian Manajemen: Pedoman Penelitian untuk Penulisan Skripsi Tesis dan Desrtasi Ilmu Manajemen.
Fitriah, L. (2018). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance, Kepatuhan Pada Peraturan Perundang-Undangan, dan Penerapan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Doctoral dissertation, Universitas Mercu Buana Jakarta).
Ghozali, I., & Latan, H. (2015). Konsep, Teknik, Aplikasi Menggunakan Smart PLS 3.0 Untuk Penelitian Empiris. BP Undip. Semarang.
Hari Setiyawati, A. O. F. (2019). The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank). International Journal of Science and Research (IJSR), 8(5), 12.
Indonesia, G. P. T. (2018). Laporan Keuangan Garuda Indonesia (Persero) Tbk, (. Kinerja Emiten.Com Https://Emiten.Kontan.Co.Id/Perusahaan/209/Garuda-Indonesia-Persero-Tbk.
Indonesia, I. A. (2018). Standar Akuntansi Keuangan Efektif per Januari 2018, Bagian A. Hal.(6: 1.12).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of financial economics, 3(4), 305-360.
Kartikahadi, H. (2020). Akuntansi keuangan berdasarkan SAK berbasis IFRS Buku 1.
Kasim, E. Y. (2015). Effect of government accountants' competency and implementation of internal control to the quality of government financial reporting. International Journal of Business, Economics, and Law, 8(1), 97-105.
Kesuma, P. K., & Choirul Anwar, D. (2017). Pengaruh Good Governance, Penerapan Standar Akuntansi Pemerintah, Sistem Pengendalian Internal Pemerintah Dan Kompetensi Aparatur Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Pada Satuan Kerja Kementerian Pariwisata. Jurnal Ilmiah WIDYA Ekonomika, 1(2).
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2015). Intermediate Accounting, IFRS Edition, Hoboken.
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Wiecek, I. M., & McConomy, B. J. (2019). Intermediate Accounting, Volume 2. John Wiley & Sons.
Manossoh, H. (2016). Good Corporate Governance untuk meningkatkan kualitas laporan keuangan.PT.Norlive Kharisma Indonesia.
Marpaung, O. (2019). PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Bank Perkreditan Rakyat (BPR) Konvensional di Indonesia. Universitas Mercu Buana Jakarta.
Palea, V. (2013). IAS/IFRS and financial reporting quality: Lessons from the European experience. China Journal of Accounting Research, 6(4), 247-263.
PER, P. M. N. B. N. (2012). 09/MBU/2012 Tanggal 1 Agustus 2012 tentang. Penerapan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance) Pada BUMN.
RI, BPK (2020). Siaran Pers BPK RI. Https://Www.Bpk.Go.Id/Assets/Files/Attachments/
Attach_post_1583807718.Pdf-Kerugian Negara Kasus Jiwasraya.
Sacarin, M., Bunea, S., & Girbina, M. M. (2013). Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania. Accounting and Management Information Systems, 12(3), 405.
Safkaur, O., Afiah, N. N., Poulus, S., & Dahlan, M. (2019). The effect of quality financial reporting on good governance. International Journal of Economics and Financial Issues, 9(3), 277.
Sanyaolu, W. A., Lawal, A. A., & Job-Olatunji, K. A. (2017). IFRS adoption and quality of financial statement: Perspective of auditors, chartered accountants and graduates of accounting. International Journal of Innovative Finance and Economics Research, 5(2), 1-10.
Setiyawati, H. & Z. (2019). THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL STATEMENTS AND ITS IMPACT ON GOOD GOVERNANCE PRINCIPLES.
Simon, Y., Mas' ud, M., & Su'un, M. (2016). The role of apparatus competence, internal control system on good governance and the quality of financial statement information. Researchers World, 7(4), 123.
Sudarmanto, E., Susanti, E., Revida, E., Pelu, M. F. A., Purba, S., Astuti, A & Krisnawati, A. (2021). Good Corporate Governance (GCG). Yayasan Kita Menulis.
Sugiarti, S (2016). Adopsi Penuh Harmonisasi Standar Akuntansi. Jurnal Ekonomi Bisnis dan Kewirausahaan, 5(2).
Suyatmini, S., & FN, A. S. (2014). KAJIAN TENTANG KONVERGENSI INTERNASIONAL FINANCIAL REPORTING STANDAR (IFRS) DI INDONESIA. Jurnal Pendidikan Ilmu Sosial, 24(1), 79-86.
Tedjo, M., Sugito, S., & Suparti, S. (2017). Analisis Faktor-faktor Yang Mempengaruhi Keputusan Penggunaan Transportasi Pribadi Pada Mahasiswa Menggunakan Pendekatan Partial Least Square (Studi Kasus Pada Universitas Diponegoro Semarang). Jurnal Gaussian, 6(2), 211-219.
Wati, L. N. (2018). Metodologi Penelitian Terapan, Aplikasi SPSS, EVIEWS, Smart PLS, dan AMOS. Penerbit CV. Pustaka Amri: Bekasi Barat.
Yurisandi, T., & Puspitasari, E. (2015). Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement. Procedia-Social and Behavioral Sciences, 211, 644-652.
Bharata, R. W., Susilo, G. F. A., & Nugraheni, A. P. (2020). International Financial Reporting Standards (IFRS) dan Proses Pengadopsiannya di Indonesia. Jurnal Bisnis Darmajaya, 6(2), 10-26.
Black, E. L., & Maggina, A. (2016). The impact of IFRS on financial statement data in Greece. Journal of Accounting in Emerging Economies, 6(1), 69-90.
Dayanandan, A., Donker, H., Ivanof, M., & Karahan, G. (2016). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting and Information Management, 24(3), 296-316.
Ferdinand, A. (2014). Metode Penelitian Manajemen: Pedoman Penelitian untuk Penulisan Skripsi Tesis dan Desrtasi Ilmu Manajemen.
Fitriah, L. (2018). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance, Kepatuhan Pada Peraturan Perundang-Undangan, dan Penerapan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Doctoral dissertation, Universitas Mercu Buana Jakarta).
Ghozali, I., & Latan, H. (2015). Konsep, Teknik, Aplikasi Menggunakan Smart PLS 3.0 Untuk Penelitian Empiris. BP Undip. Semarang.
Hari Setiyawati, A. O. F. (2019). The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank). International Journal of Science and Research (IJSR), 8(5), 12.
Indonesia, G. P. T. (2018). Laporan Keuangan Garuda Indonesia (Persero) Tbk, (. Kinerja Emiten.Com Https://Emiten.Kontan.Co.Id/Perusahaan/209/Garuda-Indonesia-Persero-Tbk.
Indonesia, I. A. (2018). Standar Akuntansi Keuangan Efektif per Januari 2018, Bagian A. Hal.(6: 1.12).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of financial economics, 3(4), 305-360.
Kartikahadi, H. (2020). Akuntansi keuangan berdasarkan SAK berbasis IFRS Buku 1.
Kasim, E. Y. (2015). Effect of government accountants' competency and implementation of internal control to the quality of government financial reporting. International Journal of Business, Economics, and Law, 8(1), 97-105.
Kesuma, P. K., & Choirul Anwar, D. (2017). Pengaruh Good Governance, Penerapan Standar Akuntansi Pemerintah, Sistem Pengendalian Internal Pemerintah Dan Kompetensi Aparatur Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Pada Satuan Kerja Kementerian Pariwisata. Jurnal Ilmiah WIDYA Ekonomika, 1(2).
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2015). Intermediate Accounting, IFRS Edition, Hoboken.
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Wiecek, I. M., & McConomy, B. J. (2019). Intermediate Accounting, Volume 2. John Wiley & Sons.
Manossoh, H. (2016). Good Corporate Governance untuk meningkatkan kualitas laporan keuangan.PT.Norlive Kharisma Indonesia.
Marpaung, O. (2019). PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Bank Perkreditan Rakyat (BPR) Konvensional di Indonesia. Universitas Mercu Buana Jakarta.
Palea, V. (2013). IAS/IFRS and financial reporting quality: Lessons from the European experience. China Journal of Accounting Research, 6(4), 247-263.
PER, P. M. N. B. N. (2012). 09/MBU/2012 Tanggal 1 Agustus 2012 tentang. Penerapan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance) Pada BUMN.
RI, BPK (2020). Siaran Pers BPK RI. Https://Www.Bpk.Go.Id/Assets/Files/Attachments/
Attach_post_1583807718.Pdf-Kerugian Negara Kasus Jiwasraya.
Sacarin, M., Bunea, S., & Girbina, M. M. (2013). Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania. Accounting and Management Information Systems, 12(3), 405.
Safkaur, O., Afiah, N. N., Poulus, S., & Dahlan, M. (2019). The effect of quality financial reporting on good governance. International Journal of Economics and Financial Issues, 9(3), 277.
Sanyaolu, W. A., Lawal, A. A., & Job-Olatunji, K. A. (2017). IFRS adoption and quality of financial statement: Perspective of auditors, chartered accountants and graduates of accounting. International Journal of Innovative Finance and Economics Research, 5(2), 1-10.
Setiyawati, H. & Z. (2019). THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL STATEMENTS AND ITS IMPACT ON GOOD GOVERNANCE PRINCIPLES.
Simon, Y., Mas' ud, M., & Su'un, M. (2016). The role of apparatus competence, internal control system on good governance and the quality of financial statement information. Researchers World, 7(4), 123.
Sudarmanto, E., Susanti, E., Revida, E., Pelu, M. F. A., Purba, S., Astuti, A & Krisnawati, A. (2021). Good Corporate Governance (GCG). Yayasan Kita Menulis.
Sugiarti, S (2016). Adopsi Penuh Harmonisasi Standar Akuntansi. Jurnal Ekonomi Bisnis dan Kewirausahaan, 5(2).
Suyatmini, S., & FN, A. S. (2014). KAJIAN TENTANG KONVERGENSI INTERNASIONAL FINANCIAL REPORTING STANDAR (IFRS) DI INDONESIA. Jurnal Pendidikan Ilmu Sosial, 24(1), 79-86.
Tedjo, M., Sugito, S., & Suparti, S. (2017). Analisis Faktor-faktor Yang Mempengaruhi Keputusan Penggunaan Transportasi Pribadi Pada Mahasiswa Menggunakan Pendekatan Partial Least Square (Studi Kasus Pada Universitas Diponegoro Semarang). Jurnal Gaussian, 6(2), 211-219.
Wati, L. N. (2018). Metodologi Penelitian Terapan, Aplikasi SPSS, EVIEWS, Smart PLS, dan AMOS. Penerbit CV. Pustaka Amri: Bekasi Barat.
Yurisandi, T., & Puspitasari, E. (2015). Financial Reporting Quality-Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement. Procedia-Social and Behavioral Sciences, 211, 644-652.