Amelia A. AB, Resti (2018) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DESA. Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Resti Amelia Agustina A.B (1430611084) Universitas Muhammadiyah Sukabumi. Influence Application of Government Accounting Standards (SIA) and Accounting Information Systems (SIA) Against Quality Village Financial Report. Case study on villages in Kecamatan Cimanggu Sukabumi District. (Chofiuddin Muchlis, M, ak and Tina Kartini, S.E., M.E.Sy). This study aims to determine the effect of the Application of Government Accounting Standards (SAP) and Accounting Information Systems (SIA) to the Quality of Financial Statements. Variables used in this study are Government Accounting Standards (SAP), Accounting Information Systems (SIA) and Quality of Financial Statements. The method used is quantitative with associative approach. The samples in this study were village apparatus (village head, village secretary, and Village Consultative Board (BPD)), with the total sample in this study were 65 people with 70 questionnaires distributed, 5 questionnaires did not return so the sample amounted to 65. Collection tool data is questionnaire by using likert scale. Data analysis using SPSS 24 for windows software. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this study show that Government Accounting Standards (SAP) and Accounting Information Systems (AIS) have significant but significant impact on the Quality of Financial Statements. This is supported by the result of statistical analysis test with coefficient of determination showed that the influence of the application of accounting standard (SAP) and accounting information system (SIA) to the quality of financial statements of 23,3 % and the rest 76,7% influenced by other factors.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Government Accounting Standards, Accounting Information Systems, and Quality of Financial Statements
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	15 Nov 2018 08:02
Last Modified:	15 Nov 2018 08:02
URI:	http://eprints.ummi.ac.id/id/eprint/554

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