@thesis{thesis,
		author={Munthe  Solavide Veronika},
		title ={Pengaruh Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Dumai Dengan Komitmen Organisasi Sebagai Variabel Moderasi},
		year={2022},
		url={http://eprints.polbeng.ac.id/6696/},
		abstract={This study aims to analyze the application of government accounting standards to the quality of financial reports with organizational commitment as a moderating variable. The type of research used is quantitative research. The population in this study is the Head of Finance/General Treasurer and Treasurer of all SKPD (Regional Work Units) expenditure treasurers in Dumai City Government environment a number of 28 SKPD The method of determining the sample by purposive sampling method so that all members of the population were used as research samples of 56 people. The data in this study are primary data with data collection techniques using questionnaires. The data in this study were processed using multiple linear regression analysis. The results of this study prove that the effect of applying government accounting standards partially has a positive and significant effect on the quality of the financial statements of the local government of Dumai City}
		}