FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

AKMEN Jurnal Ilmiah

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Title FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
 
Creator PURA, RAHMAN
 
Description The research objective was to measure the effect of internal control systems, accounting information systems and financial controls on the quality of regional financial reports. The population of the study was the officials of the Jeneponto Regency Regional Apparatus Organization. Sampling using saturated sampling technique so that the number of samples and respondents at the same time as many as 43 officials. The data were collected using a questionnaire technique and the number of questionnaires distributed to respondents was 43 questionnaires. Data were analyzed using the SPSS application and analyzed using multiple regression analysis. The results showed that the internal control system and financial supervision had a positive and significant effect on the quality of financial reports, while the accounting information system had a positive and insignificant effect on the quality of financial reports. This research has implications for the efforts to increase the BPK RI audit opinion on the financial statements of the Jeneponto Regency Government from the Unqualified Opinion to the Unqualified Opinion.
Tujuan penelitian untuk mengukur pengaruh sistem pengendalian intern, sistem informasi akuntansi dan pengawasan keuangan terhadap kualitas laporan keuangan daerah. Populasi penelitian adalah pejabat Organisasi Perangkat Daerah Kabupaten Jeneponto. Penarikan sampel menggunakan teknik sampel jenuh sehingga jumlah sampel dan sekaligus responden sebanyak 43 pejabat. Data dikumpul menggunakan teknik kuesioner dan jumlah kuesioner yang disebar ke responden sebanyak 43 kuesioner. Data diola menggunakan aplikasi SPSS dan dianalisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan pengawasan keuangan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, sedangkan sistem informasi akuntansi berpengaruh positif tidak signifikan terhadap kualitas laporan keuangan. Penelitian ini berimplikasi pada upaya meningkatkan opini audit BPK RI atas laporan keuangan Pemerintah Daerah Kabupaten Jeneponto dari Opini Wajar Dengan Pengecualian menjadi Opini Wajar Tanpa Pengecualian
 
Publisher Lembaga Penelitian dan Publikasi Nobel Indonesia
 
Date 2021-04-01
 
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/1316
10.37476/akmen.v18i1.1316
 
Source AkMen JURNAL ILMIAH; Vol 18 No 1 (2021): AkMen JURNAL ILMIAH; 1-13
2621-4377
1829-8524
10.37476/akmen.v18i1
 
Language eng
 
Relation https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1316/1027
 
Rights Copyright (c) 2021 AkMen JURNAL ILMIAH
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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