Factors affecting the Quality of Financial Statement and its Impact on Leadership Decision Making (Survey at the Ministry of Defense of the Republic Indonesia)
Erna Fauziah, Hari Setiyawati

Abstract
This research purpose is to analysis and examine the influence of the implementation of asset management, competence of the Head Accounting and the application of accrual-based Government Accounting Standard on the Quality of Financial Statements and their impact on leadership decision making. The population of this study is the Heads of Accounting within the Ministry of Defense of The Republic Indonesia. The sampling method use was the probability Sampling technique, which is a sampling technique that does not provide equal opportunities for each element or member of the population to be selected as a sample. The sample in this study was the Head of Accounting consisting of 156 Heads of Accounting. The data in this study were obtained by distributing questionnaires to respondents. Then the answers from the respondents were collected and calculated using the Likert scale using intervals of 1 to 5. This study uses a Structural Equation Model approach with Partial Least Square software, namely SmartPLS version 3.2.9. The results of this study prove that the implementation of asset management, competence of the head of accounting, accrual-based Government Accounting Standards have a significant effect with a positive direction on the quality of Financial Statement and Quality of Financial Statement has an impact on the decision making of the Leadership.

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