PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
(Studi Kasus pada Pemerintah Kota Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Meriana, Merra
Subject
HB Economic Theory
Datestamp
2020-06-03 05:01:12
Abstract :
Merra Meriana (1530611036) Muhammadiyah University Sukabumi. Effect of the Implementation of Government Accounting Standards and the Role of Internal Audit on the Quality of Local Government Financial Reports. Case study at the Regional Police Work Unit (SKPD) in the city of Sukabumi. Advisor I Gatot Wahyu Nugroho, M.Ak ,. CA in Advisor II Idang Nurodin., S.Ip.,MM This study aims to determine the Effect of the Application of Government Accounting Standards and the Role of Internal Audit on the Quality of Financial Statements of the Regional Government of Sukabumi City. Varaibel used in this study is the Application of Government Accounting Standards, the Role of Internal Audit, and the Quality of Local Government Financial Reports. The method used to use quantitative methods with an associative approach. The sample in this study was employees of the Regional Work Unit (SKPD) especially in the field of finance or accounting with a number of samples of 53 respondents. Data analysis used the SPSS version 24 program. The analysis used to test the hypothesis was multiple linear regression analysis. The results of this study that the application of accounting standards has a significant effect on the quality of local government financial reports. The role of the internal audit has a significant effect on the quality of local government financial reports. Determination coefficient shows the influence of the Implementation of Accounting Standards and the Role of Internal Audit on the Quality of the Financial Statements of the Local Government of Sukabumi City is 61.8% and the remaining 29.2%.
Merra Meriana (1530611036) Muhammadiyah University Sukabumi. Effect of the Implementation of Government Accounting Standards and the Role of Internal Audit on the Quality of Local Government Financial Reports. Case study at the Regional Police Work Unit (SKPD) in the city of Sukabumi. Advisor I Gatot Wahyu Nugroho, M.Ak ,. CA in Advisor II Idang Nurodin., S.Ip.,MM This study aims to determine the Effect of the Application of Government Accounting Standards and the Role of Internal Audit on the Quality of Financial Statements of the Regional Government of Sukabumi City. Varaibel used in this study is the Application of Government Accounting Standards, the Role of Internal Audit, and the Quality of Local Government Financial Reports. The method used to use quantitative methods with an associative approach. The sample in this study was employees of the Regional Work Unit (SKPD) especially in the field of finance or accounting with a number of samples of 53 respondents. Data analysis used the SPSS version 24 program. The analysis used to test the hypothesis was multiple linear regression analysis. The results of this study that the application of accounting standards has a significant effect on the quality of local government financial reports. The role of the internal audit has a significant effect on the quality of local government financial reports. Determination coefficient shows the influence of the Implementation of Accounting Standards and the Role of Internal Audit on the Quality of the Financial Statements of the Local Government of Sukabumi City is 61.8% and the remaining 29.2%.
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