Nabila Tijani Tharifah1, Mahdi Fauzi2, Debby Purnama Sari Sitepu3, Siti Raisyah Aminy Tahir4, Restauli Simarmata5, Iskandar Muda6
Abstract
:This study aims to determine the influence of the agency accounting system on the quality of financial reporting within the Ministry of Defense and the Indonesian National Army. The approach taken in this study is a descriptive approach through a collection of previous literature on the importance of agency accounting systems to measure the quality of reporting financial statements. This research will provide a theoretical overview of the agency's accounting system in the quality of reporting financial statements. From the results of the research that can be seen from several references to the article above, the application of the agency accounting system has an influence on the quality of financial reporting. This research proves the influence of the application of the agency accounting system (SAI) on the quality of financial statements. This shows that the better the application system used in producing financial reports, the better the quality of financial reports that will be produced.
Keywords:
:Agency Accounting System (SAI) and Financial Reporting Quality
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