Kristiani, Febri Putri and Yuwidiantoro, Alp (2017) PENGARUH PENERAPAN GOOD GOVERNANCE, STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA PEMERINTAH DAERAH DI KOTA MAGELANG). Kajian Akuntansi, 12 (2). pp. 113-122. ISSN 1907-1442
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Abstract
This research was conducted to determine the factors that affect the quality of local government fi nancial reports . The factors studied were the application of good governance, accounting standards of government,and the application of Financial Accounting System. Collecting data this research used a questionnaire survey. The questionnaire was delivered to 110 employees working units (SKPD ) Magelang city in fi nancial/ accounting division, total of 95 questionnaires ( 86,36 % ) returned complete and can be processed . The data collected were processed using SPSS version 20.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis testing is were the application of good governance, accounting standards of governmen,and the application of Financial Accounting System has a signifi cant positive effect on the quality of local government fi nancial reports. Keywords : quality of fi nancial reporting, good governance, accounting standards of governmen,and Financial Accounting System.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | quality of fi nancial reporting, good governance, accounting standards of governmen,and Financial Accounting System |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:32 |
| Last Modified: | 26 Jun 2020 11:32 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22848 |
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