PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN SISTEM PENGENDALIAN INTERNAL DAERAH (SPIP) PELAPORAN KEUANGAN

Fatmawati, Nadia Dwi (2024) PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN SISTEM PENGENDALIAN INTERNAL DAERAH (SPIP) PELAPORAN KEUANGAN. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

Quality of Regional Government Financial Reports according to Kartika and Amalia,(2018) stated that Financial Reports are internal information capabilities increase user knowledge and confidence in decision making by its users. This is a characteristic that can only be determined individually qualitative in relation to decisions, users, and user beliefs to information. In line with this definition, Bagia et. al. (2014) continued that information that is useful for users is information that has value.
Regional Government Financial Report or abbreviated as LKPD
is a form of accountability report on regional financial management during one budget year, the financial report consists of a Realization Report Budget, Balance Sheet, Cash Flow Report, and Notes to LKPD Financial Reports prepared based on SAP. A quality LKPD is as follows: “Must meet the criteria for qualitative characteristics of government financial reports such as those required in Government Regulation Number 24 of 2005, namely: (1) Relevant, (2)
Reliable, (3) Comparable, and (4) understandable, by applying criteria stated in the financial report presented means that the regional government can realizing transparency and accountability. .This research is quantitative research. Sample in this research using Purposive Sampling of 55 Respondent Samples related to
Quality of Financial Reports, namely: Heads of Departments, as well as Employees involved in them financial planning and control. Questionnaire Data in this Research then processed and analyzed using Multiple Linear Regression with using the SPSS program. The results in this research show that System
Regional Financial Accounting, Regional Financial Control System is significantly positive on the Quality of Financial Reports both partially and simultaneously. The Regional Financial Accounting System influences the quality of Financial Reporting . This means that the more accountable the Regional Financial Accounting System is, the greater it will be employee trust in Financial Reporting. Internal Control System Region has a significant positive effect on the Quality of Financial Reports. It means The greater the motivation for the Regional Internal Control System, the more employees have great confidence in Financial Reporting
Keywords: Regional Financial Accounting System, Internal Control System Area.

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Internal Daerah
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	fe . userfe
Date Deposited:	06 Sep 2024 03:21
Last Modified:	19 May 2025 02:34
URI:	https://eprints.umpo.ac.id/id/eprint/15009

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