PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH (BKD) KABUPATEN MUSI RAWAS UTARA

SARI, SILVIA INDAH and Burhanuddin, Burhanuddin and Daud, Rochmawati (2018) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH (BKD) KABUPATEN MUSI RAWAS UTARA. Undergraduate thesis, Sriwijaya University.

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Abstract

The objective of the research was to find out, analyze, and prove empically the influence of the implementation of government accounting standards and internal control system to the quality of financial statements at Regional Finance Agency (BKD) North Musi Rawas District. The sample in this research was 40 government apparatus at Regional Finance Agency in North Musi Rawas Regency. . The data were gathered by conducting at survey and using questionnaires which were distributes to the respondent and analyzed by using multiple linear regression analysis. The result of this research showed that the implementation of this study indicate that the application of government accounting standards and internal control system simultaneously proved to have an effect on the quality of financial statements at BKD North Musi Rawas regency for 36.5%. Partially, the application of government accounting standard has a significant positive effect on the quality of financial report at BKD of North Musi Rawas Regency equal to 18,9% and internal control system has significant positive effect to the quality of financial report at BKD North Musi Rawas Regency equal to 53%.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Implementation of Government Accounting Standards, Internal Control System, Quality of Financial Statement
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	16 Sep 2019 03:16
Last Modified:	16 Sep 2019 03:16
URI:	http://repository.unsri.ac.id/id/eprint/7710

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