Pengaruh Pemahaman Akuntansi, Komitmen Karyawan, Dan Peran Internal Audit Terhadap Kualitas Laporan Keuanganpemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Sijunjung)
Abstract: This study aims to
test (1) The influence of undersanting of accounting on the quality of local
financial statement (SKPD) (2) The influence
employee commitment on the quality
of local financial statements. (3) The influence of the role of internal
audit of the quality of local goverment financial statement.
This research is causative. The population is 32 SKPD in regency of
sijunjung. The type of data is the primary data reseach. Data analysis techniques is using multiple linear
regression.
The results of this study indicate: (1) The influence of understanding of
accounting on have not significant possitive effect on the quality of local
government financial statements. (2) The influence employee commitment on have
not significant positive effect on the quality of local government financial statement. (3) The
influnce of the role of internal audit have significant possitive effect on the
quality of local government financial statement.
Suggestion for this study include: (1) For government to do review about
the understanding of accounting, the employee commitment, the role of internal
audit in make financial statement which are increasing the quality of local
government. (2) Subsequent research caan
expand the variables of study by adding other variables.
Key word: quality of local
government financial statement, employee commitment and the role of internal
audit
Penulis: Wati Sri Nova
Kode Jurnal: jpakuntansidd150482
