PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Satuan Kerja Perangkat Daerah Kota Depok)

IBRAHIM, LUCKMAN (2018) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Satuan Kerja Perangkat Daerah Kota Depok). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The objectives of the study were to find out The Influence of The Implementation Government Accounting Standard based on Accrual through the Financial Report Quality (Survey on the Depok City work unit). Quantitative study was used in constructing the research with the Regional Device Work Unit in Depok City Region as respondent. SPSS 24 was used in analyzing the data. Survey method with collecting questioner was used in constructing the data. The survey was conducted in local government Depok for a month, 28th March 2018 – 28th April 2018. The result of the study and analyzing the data using simple linear regression. Based on the study, it can be concluded that The Implementation of Standard Accounting based on Accrual had a big influence significan the financial report. Keyword : Government Accounting Standard based on Accrual, financial report quality. Penelitian ini bertujuan untuk mengetahui Pengaruh Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Terhadap Kualitas Laporan Keuangan (Survei Pada Satuan Kerja Perangkat Daerah Kota Depok). Penelitian ini merupakan penelitian kuantitatif dengan Satuan Kerja Perangkat Daerah di Wilayah Kota Depok sebagai Respoden. SPSS 24 digunakan sebagai alat yang digunakan menganalisis data. Data penelitian yang digunakan berasal dari kuesioner yang dikumpulkan dengan menggunakan metode survei. Survei dilaksanakan selama satu bulan dari 28 Maret 2018 sampai dengan 28 April 2018. Survei dilaksanakan di wilayah Pemerintah Kota Depok. Hasil pengkajian dan analisis data menggunakan regresi linier sederhana. Kesimpulan dari penelitian ini Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual sangat berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Kata Kunci : Standar Akuntansi Pemerintah Berbasis Akrual, dan Kualitas Laporan Keuangan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 011
Call Number: TA/55/18/040
NIM/NIDN Creators: 55515120001
Uncontrolled Keywords: Standar Akuntansi Pemerintah Berbasis Akrual, dan Kualitas Laporan Keuangan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Oct 2018 07:03
Last Modified: 22 Dec 2021 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/45274

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