PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAHAN

Agrawati, Cici (2018) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAHAN. Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Cici Agrawati (1430611035) Muhammadiyah University of Sukabumi, The Effect of Implementation of Government Accounting Standards Quality of Government Financial Statements in Sukabumi City Government (Suherman, M.Ak. and Risma Nurmilah, M.Si.). This study aims to determine the effect of the Application of Government Accounting Standards to the Quality of Government Financial Statements. One concrete effort to realize transparency and accountability of local government to the public is to submit accountability reports in the form of government financial statements and to produce quality financial reports required major factors in the achievement of the Application of Accounting Standards Governance. Variables used in this study is the Application of Government Accounting Standards as the variables indevenden and Quality of Government Financial Statements as the dependent variable. The research method used is associative with quantitative approach. Data collection tools used are observations and questionnaires with ordinal scale likert type. The population in this research is the staff / staff of the finance department that exist in the Unit of Regional Work Unit (SKPD) Sukabumi, while the sample in this research is the staff / staff of the finance department in SKPD Sukabumi. The sampling technique used in this research is nonprobability sampling with perpusive sampling technique. The number of sample determination in this study using slovin formula. The results of testing using SPSS 24 for windaws software partially shows that the influence of the Application of Government Accounting Standards has a positive and significant impact on the Quality of Government Financial Statements impact on the Quality of Government Financial Statements. The test results simultaneously show that the influence of the Application of Government Accounting Standards and Internal Control System jointly affect the Quality of Government Financial Statements.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Implementation of Government Accounting StandardsQuality of Government Financial Stateme
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 25 Jul 2018 07:56
Last Modified: 25 Jul 2018 07:56
URI: http://eprints.ummi.ac.id/id/eprint/339

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