PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PENYELESAIAN TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Survei pada Perangkat Daerah Pemerintah Kota Bekasi)

KURNIAWATI, MEILIANA (2019) PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PENYELESAIAN TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Survei pada Perangkat Daerah Pemerintah Kota Bekasi). S2 thesis, Universitas Mercu Buana.

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Abstract

This research is aimed at obtaining empirical proofs regarding the effect of Internal Controlling System, Government Accounting Standard and the accomplishment of audit findings on The Quality of Financial Statement. The research population is all of The Head of Finance Sub Office of The Regional Apparatus at The Government of Bekasi City. The sample method used is census sample technique. The research result shows that the application of the Internal Controlling System has an effect on the quality of Financial Statement, the application of the Government Accounting Standard has an effect on the quality of the Financial Statement while the accomplishment of audit findings doesn’t have any effect on the quality of the Financial Statement. Keywords: Internal Controlling System, Government Accounting Standard, The Accomplishment of Audit Findings, The Quality of Financial Statements. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh penerapan Sistem Pengendalian Intern, penerapan Standar Akuntansi Pemerintahan dan penyelesaian temuan audit terhadap kualitas laporan keuangan. Populasi dari penelitian ini adalah seluruh Kepala Sub Bagian Keuangan pada Perangkat Daerah di Pemerintah Kota Bekasi. Metode sampling yang digunakan adalah teknik sampling jenuh (sensus). Hasil penelitian menunjukkan bahwa penerapan Sistem Pengendalian Intern berpengaruh terhadap kualitas laporan keuangan, penerapan Standar Akuntansi Pemerintahan berpengaruh terhadap kualitas laporan keuangan, sedangkan penyelesaian temuan audit tidak berpengaruh terhadap kualitas laporan keuangan. Kata Kunci: Sistem Pengendalian Intern, Standar Akuntansi Pemerintahan, Penyelesaian Temuan Audit, Kualitas Laporan Keuangan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 027
NIM/NIDN Creators: 55516110062
Uncontrolled Keywords: Sistem Pengendalian Intern, Standar Akuntansi Pemerintahan, Penyelesaian Temuan Audit, Kualitas Laporan Keuangan.
Subjects: 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Jan 2022 07:52
Last Modified: 24 Mar 2022 07:25
URI: http://repository.mercubuana.ac.id/id/eprint/53644

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