SKRIPSI AKS
STANDAR AKUNTANSI PEMERINTAHAN, KUALITAS APARATUR PEMERINTAHAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Organisasi Perangkat Daerah Kabupaten Karanganyar)
ABSTRACT
Government financial reports are a form of accountability of the
government to the people for the management of public funds.The government is
required to compile financial reports to meet qualitative characteristics financial
statements. This research was conducted in order to be able to assess the
determinants of the quality of financial reports, including the application of
government accounting standards, the quality of government officials and
accounting information systems in the Karanganyar Regency Government. Data
was collected through survey techniques on OPD in the Karanganyar Regency
Government with a research instrument in the form of a questionnaire.
The results showed that the partial application of accounting standards
had an effect on the quality of financial reports. While the quality of government
apparatus does not affect the quality of financial reports. The accounting
information system used affects the quality of financial reports.
Keywords: Quality of Financial Statements, Government Accounting
Standards, Quality of Government Apparatus, Accounting
Information Systems
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