Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Pengawasan Intern Permerintah Daerah Terhadap Kualitas Informasi Laporan Keuangan (Studi Kasus Pada Satuan Kerja Perangkat Daerah (SKPD) Kota Bukittinggi)
Abstract: This study aims to
determine the effect of the application of government accounting standards on
the quality of financial reporting information and influence internal control
permerintah area to quality financial reporting information Unit (SKPD)
Bukittinggi. This study was descriptive causative describe the facts that
happened clearly and see the effect of each variable causes (X) to the result
variable (Y). The study population consisted of intansi government civil
servants (PNS) parts and accounting staff work units (SKPD) Bukittinggi as many
as 87 people, so this sample is due to the total sampling population of less
than 100 objects. The results of this study indicate that 1) it turns out the
presence of a positive and significant effect of the application of accounting
standards on the quality of financial reporting information to the t value of
2.069 and 0.042 significance level value is less than the significant level α
5% (0.05), 2) proved the presence of presence of a positive and significant
effect between Local Government Internal Audit of the quality of financial
reporting information to the t value of 3.184 and 0.004 singnifikan level value
is less than the significant level α 5% (0.05). This research is expected to
contribute positively to the Unit (SKPD) Bukittinggi.
Keywords: Government
Accounting Standards, Internal Control and Quality Information permerintah
Regions Financial Statements
Penulis: Yosi Juita
Kode Jurnal: jpakuntansidd140797
