PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN

AKMEN Jurnal Ilmiah

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Title PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN
 
Creator Abdulkarim, Rusdi
 
Description This study aims to determine and analyze how much influence the implementation of accrual-based government accounting standards on the quality of reports. This research was conducted at the Regional Financial Management Agency of Pohuwato Regency by taking 42 employees as the research sample. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The results showed that the Accrual-Based Government Accounting Standards simultaneously had an effect on Report Quality by 98.5% and 1.5% was influenced by external variables that were not studied. Income-Lo (X1) is 25.1%, Expenses and Assets (X2) is 46.2%, Debt and Equity (X3) is 113.9%, LRA Revenue (X4) is 105.9%, Expenses (X5) ) amounting to 32.1% and Financing (X6) of 18.5% partially influence the Quality of Financial Statements (Y).
Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar Pengaruh Penerapan Standar Akuntansi pemerintah Berbasia Akrual Terhadap Kualitas Laporan, Penelitian ini dilaksanakan pada Badan Pengelolaan Keuangan Daerah Kabupaten Pohuwato dengan mengambila 42 pegawai sebagai sampel penelitian. Tehnik pengumpulan data menggunakan koesioner dan menggunakan regresi berganda sebagai metode analisis data. Hasil penelitian menunjukkan bahwa Standar Akuntansi pemerintah Berbasis Akrual secara simultan berpengaruh terhadap Kualitas Laporan sebesar 98,5% dan terdapat sebesar 1,5% dipengaruhi oleh variabel luar yang tidak diteliti. Pendapatan-Lo (X1) sebesar 25,1%, Beban dan Aset (X2) sebesar 46,2%, Utang dan Ekuitas (X3) sebesar 113,9%, Pendapatan LRA (X4) sebesar 105,9%, Belanja (X5) sebesar  32,1% dan Pembiayaan (X6) sebesar 18,5% berpengaruh secara parsial terhadap Kualitas Laporan Keuangan (Y).
 
Publisher Lembaga Penelitian dan Publikasi Nobel Indonesia
 
Date 2020-09-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/958
10.37476/akmen.v17i3.958
 
Source AkMen JURNAL ILMIAH; Vol 17 No 3 (2020): AkMen JURNAL ILMIAH; 381-392
2621-4377
1829-8524
10.37476/akmen.v17i3
 
Language ind
 
Relation https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/958/919
 
Rights Copyright (c) 2020 AkMen JURNAL ILMIAH
 

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