Analisis Penerapan Good Governance dalam Mendukung Kualitas Laporan Keuangan Pemerintah

Authors

  • M Irham Ardiansyah S Universitas Pembangunan Panca Budi Medan
  • Annisa Khairiah Universitas Pembangunan Panca Budi Medan
  • Ariyanta Maulana Sitepu Universitas Pembangunan Panca Budi Medan
  • Morina Simanjorang Universitas Pembangunan Panca Budi Medan
  • Galih Supraja Universitas Pembangunan Panca Budi Medan

DOI:

https://doi.org/10.30651/jms.v10i1.25348

Abstract

This study aims to analyze the implementation of Good Governance in supporting the quality of government financial reports through the results of several previous studies. This study uses a qualitative research method with a descriptive approach by analyzing and reviewing literature studies from several previous studies, this study uses secondary data by collecting data and results of previous studies related to the implementation of Good Governance on the quality of government financial reports through the Google Scholar website. In the discussion of this study, there are eleven results from eleven previous research journals that were analyzed with the results that there are eight studies that state that the implementation of Good Governance has a positive effect on the quality of government financial reports, two studies that state that the implementation of Good Governance does not have a positive effect on the quality of government financial reports, and one study states that the implementation of Good Governance has a positive but not significant effect on the quality of government financial reports. Based on the results of this study, it can be concluded that the implementation of Good Governance has a positive effect in supporting the quality of government financial reports.

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Published

2025-01-15

How to Cite

M Irham Ardiansyah S, Annisa Khairiah, Ariyanta Maulana Sitepu, Morina Simanjorang, & Galih Supraja. (2025). Analisis Penerapan Good Governance dalam Mendukung Kualitas Laporan Keuangan Pemerintah. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(1). https://doi.org/10.30651/jms.v10i1.25348

Issue

Vol. 10 No. 1 (2025)

Section

Artikel

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