PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN StudikasuspadaSekretariatJendralKementrianKeuangan RI Periode 2014-2016
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
SILVIA, AULIA DESITA HENA
Subject
Akuntansi Keuangan
Datestamp
2022-11-08 03:35:09
Abstract :
ABTRACT In this research, the research method is explanatory research method that is used to explain causal relationship between variables through hypothesis testing. Data collection techniques used quantitatively based on positivism philosophy, used to examine the sample. Sampling technique is generally done by random, data collection using research instrument. The sample in this research is 25 respondents at the employees of Planning and Finance Bureau at the Secretariat General of the Ministry of Finance. The analysis was performed using multiple linear regression and for data processing using SPSS version 21. This research analyzes 1) The Influence of Application of Government Accounting Standard to Quality of Government Financial Statement. 2) Influence of Internal Control System on Quality of Government Financial Statement. 3) Application of Government Accounting Standards and Internal Control System affect the Quality of Government Financial Statements. The results of this study show partially that Government Accounting Standards significantly influence the quality of financial statements of 6.359. Internal Control System is partially positive but not significant to the quality of financial statements of -0.849. Simultaneously the implementation of accounting standards and internal control system has a significant influence on the quality of financial statements of 3,049. Keywords: Government Accounting Standards, Internal Control System, Quality of Financial Statements, Public Sector Accounting
ABTRACT In this research, the research method is explanatory research method that is used to explain causal relationship between variables through hypothesis testing. Data collection techniques used quantitatively based on positivism philosophy, used to examine the sample. Sampling technique is generally done by random, data collection using research instrument. The sample in this research is 25 respondents at the employees of Planning and Finance Bureau at the Secretariat General of the Ministry of Finance. The analysis was performed using multiple linear regression and for data processing using SPSS version 21. This research analyzes 1) The Influence of Application of Government Accounting Standard to Quality of Government Financial Statement. 2) Influence of Internal Control System on Quality of Government Financial Statement. 3) Application of Government Accounting Standards and Internal Control System affect the Quality of Government Financial Statements. The results of this study show partially that Government Accounting Standards significantly influence the quality of financial statements of 6.359. Internal Control System is partially positive but not significant to the quality of financial statements of -0.849. Simultaneously the implementation of accounting standards and internal control system has a significant influence on the quality of financial statements of 3,049. Keywords: Government Accounting Standards, Internal Control System, Quality of Financial Statements, Public Sector Accounting
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