PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL (Studi Empiris pada Instansi Pemerintahan Kabupaten Gunung Kidul DIY)
Total View This Week0

Institusion

Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Author

Rahmah, Kurnia
Zulkifli, Zulkifli

Subject

Akuntansi Keuangan 

Datestamp

2018-04-11 13:59:16 

Abstract :
This research aims to analyze the effect of application of government accounting standard and the effect of region?s financial accounting system on the quality of regency financial statements Gunung Kidul regency (empirical study at government institutions in Gunung Kidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of government accounting standard influence positively, but not significant on quality of regency financial statements Gunung Kidul regency, and region?s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency. Keywords: Multiple Regression, Government Accounting Standard, Region?s Financial Accounting System, Quality of Region?s Financial Report. 

File :
141214894 KURNIA RAHMAH UNGGAH.pdf