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@thesis{thesis,
author={FATMA and SAHMIN and ZULKIFLI },
title ={PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 Tentang SAP BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA GORONTALO (Studi kasus Pada SKPD Kota Gorontalo)},
year={2018},
url={},
abstract={ABSTRAK
FATMA HUSAIN. 9214 12 211. 2017. Pengaruh Penerapan PP No.71 Tahun 2010 tentang SAP Berbasis Akrual Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Gorontalo (Studi Pada SKPD Kota Gorontalo). Jurusan Akuntansi, Fakultas Ekonomi,Universitas Negeri Gorontalo, Pembimbing I Bapak Sahmin Noholo, SE, MM dan Pembimbing II Bapak Zulkifli Bokiu, SE.Ak, M.Si.
Penelitian ini bertujuan untuk menguji Pengaruh Penerapan PP No.71 Tahun 2010 Tentang SAP Berbasis Akrual Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Gorontalo (Studi Pada SKPD Kota Gorontalo). Data dalam penelitian ini merupakan data primer yang dikumpulkan melalui penyebaran kuesioner. Sampel yang digunakan dalam penelitian ini menggunakan teknik sampling jenuh dengan jumlah sampel sebanyak 52 responden dengan tingkat pengembalian sebanyak 35 responden. Analisis dalam penelitian ini menggunakan analisis regresi sederhana. Setelah data dikumpulkan, data dianalisis dengan menggunakan bantuan program SPSS versi 16 for windows.
Hasil penelitian ini menunjukan Penerapan PP No.71 Tahun 2010 Tentang SAP Berbasis Akrual tidak berpengaruh signifikan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Gorontalo.
Kata Kunci: Penerapan PP No.71 Tahun 2010 Tentang SAP Berbasis Akrual, Kualitas Laporan Keuangan.
ABSTRACT
FATMA HUSAIN. 9214 12 211. 2017. The Influences of Government Regulation No. 71 of 2010 about SAP-based Acruals towards Financial Statements Quality in Regional Government Gorontalo City. (studi at SKPD Gorontalo City). Skripsi. Bachelor Study Program of Accounting, Department of Accounting, Faculty of Economic. State University of Gorontalo. Principal supervisor is Sahmin Noholo, SE., MM and Co-supervisor is Zulkifli Bokiu, SE.Ak, M.Si.
Aim of research is to verify The influences of government regulation No. 71 of 2010 about SAP-based accruals towards financial statements quality in regional government Gorontalo City. (studi at SKPD Gorontalo City). It is primary data collected by distributing questionnaire. Sample of research used saturated sampling technique with sample amounted to 52 respondents with rate of return amounted to 35 respondents. Research analysis used simple regression analysis. Data analysis is completed by using SPSS version 16 for windows.
Finding shows that application of government regulation No. 71 of 2010 about SAP-based accruals has no significant influence towards financial statements quality in regional government Gorontalo City.
Keywords: Application of Government Regulation No. 71 of 2010 about SAP-based Acruals, Financial Statements Quality.
}
}