Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kota Pariaman)
Abstract: This study aims to
test: (1) the influence of understanding of accounting on the quality of local
government finansial statement (SKPD). (2) The influence of the financial
accounting information system utilization of local finansial on the quality of
local government financial statements. (3) The influence of the role of
internal audit of the quality of local government financial statement. This
research is causative. The population is 28 SKPD in Government of Pariaman. The
type of data is the primary data research. Methods of data collection is using
questionnaires. The method of sample collection is using total sampling method
. Data analysis techniques is using multiple linear regression. The results of
this study indicate: (1) the influence of understanding of accounting have
significant positive effect on the quality of local government financial
statements. (2) The influence of the use of financial accounting information
systems of local finansial on have not significant positive effect on the
quality of local government financial statements. (3) The influence of the role
of internal audit have significant positive effect of the quality of local
government financial statements. Suggestions for this study include: (1) for
government to do review about the understanding of accounting, the financial
accounting information system utilization of local finansial, the role of
internal audit in make financial statement which are increasing the quality of
local government. (2) Subsequent research can expand the variables of study by
adding other variables.
Key word: quality of local
government finansial statement, the understanding of accounting, financial
accounting system utilization, and the role of internal audit
Penulis: Dian Irma Diani
Kode Jurnal: jpakuntansidd140809
