Main Article Content
Abstract
The purpose of this study is to analyze and examine the level of implementation of Private Entity Financial Accounting Standards (SAK EP) and their impact on the quality of financial statements in service companies, with a case study at PT Catur Sakti Abadi Indonesia (CSAI). The application of SAK EP, which is a simplification of PSAK Umum, is expected to improve the relevance, reliability, and comparability of private entity financial statements. This study uses a quantitative method with a causality approach. Primary data was collected through a questionnaire distributed to respondents in the accounting and management departments of PT CSAI. The collected data will be analyzed using Simple Linear Regression Analysis to test the effect of the SAK EP Implementation variable (X) on Financial Statement Quality (Y). This study is expected to identify gaps in standard implementation and provide theoretical contributions regarding the adoption of new accounting standards in the Indonesian private sector.