Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect quality of financial reports what factors government reports. The variables used in this are competence, compliance with accounting standards, external pressures, environmental uncertainty, internal control systems, population was or finance staff who served 48 SKPDs Central Java Provincial Government. sampling technique simple random sampling, chosen because homogeneous. Analysis research data using WarpPLS 7.0 application as well for hypothesis testing. results show standards has a positive effect on reports, while pressure no uncertainty negative Internal is able strengthen relationship between competency weaken local implication can be achieved when work structure good complies anticipate applies controls properly.