Defi, Rina Indriana (2016) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Dinas Pemerintah Daerah Kabupaten Pemalang). Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
Real shape in ensuring good governance existence of an obligation to convey the accountability of financial statements that meet the principles of timely and compiled with government accounting standards. The financial statements of good quality when the information presented in the financial statements may be understandable, relevant, reliable and comparable. The financial statements have good quality information value can not be separated from the internal pengendaian system. This study aims to provide empirical evidence concerning the influence of government accounting standards (SAP) and internal control system (SPI) on the quality of financial reports, surveys at the Department of Local Government Pemalang. This research was conducted at the offices of regional work units (SKPD) Pemalang, this type of research is descriptive quantitative data used in this study are primary data in the form of data from respondents directly with media questionnaire obtained from employees SKPD District Pemalang. The sample was 9 offices SKPD, and 4 questionnaire distributed per department on education so that the total sample of 36. The sample was collected using purposive sampling method that meets the criteria of sample selection. Meteode analysis used is multiple linear analysis, and engineering data analysis using SPSS V. 19 program analysis techniques. Hypothesis test results in this study show that : ( 1 ) government accounting standards significant positive effect on the quality of financial statements . ( 2 ) internal control systems significant positive effect on the quality of financial statements. Keywords: Government Accounting Standards (SAP), Internal Control System (SPI), and Quality of Financial Statements.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 1 UNISSULA |
| Date Deposited: | 01 Sep 2016 02:29 |
| Last Modified: | 01 Sep 2016 02:29 |
| URI: | http://repository.unissula.ac.id/id/eprint/4729 |
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