PRYONO, WAWAN (2019) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN KEJELASAN SASARAN ANGGARAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Survei pada Satuan Organisasi Perangkat Daerah (SOPD) Provinsi Kalimantan Tengah). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of the application of government accounting standards on the quality of local government financial reports, the effect of the implementation of the government's internal control system on the quality of local government financial reports, the effect of clarity of budget targets on the quality of local government financial reports. The population of this study amounted to 140 SOPD. The data used were primary data obtained from respondents through distributing questionnaires to each SOPD financial report manager for the fiscal year 2018, with a total sample of 92 SOPD. The analytical method used in this study was quantitative analysis with using descriptive statistical analysis, the results of this study indicate that the application of government accounting standards has a significant positive effect on the quality of local government financial reports. The implementation of government internal control systems has a significant positive effect on the quality of local government financial reports and budget target clarity has a significant positive effect on the quality of financial statements local government. Keywords : Quality, SAP, SPIP, Budgeting. Penelitian ini bertujuan untuk mengetahui Pengaruh penerapan standar akuntansi pemerintahan terhadap kualitas laporan keuangan pemerintah daerah, Pengaruh penerapan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pemerintah daerah, Pengaruh kejelasan sasaran anggaran terhadap kualitas laporan keuangan pemerintah daerah. Populasi penelitian ini berjumlah 140 SOPD, Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner kepada masing-masing pengelola laporan keuangan SOPD tahun anggaran 2018, dengan total sampel berjumlah 92 SOPD, Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan menggunakan analisis statistik deskriptif, Hasil dari penelitian ini menunjukan bahwa Penerapan standar akuntansi pemerintahan berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah, Penerapan sistem pengendalian internal pemerintah berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah dan Kejelasan sasaran anggaran berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci : Kualitas, SAP, SPIP, Penganggaran.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CD/555. 19 084 |
| NIM/NIDN Creators: | 55517110001 |
| Uncontrolled Keywords: | Kualitas, SAP, SPIP, Penganggaran. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 30 Dec 2021 07:52 |
| Last Modified: | 08 Apr 2022 04:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/53318 |
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