PENGARUH PENERAPAN GOOD UNIVERSITY GOVERNANCE DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Universitas di Kota Bandung)
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Date
2015
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Publisher
Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
Many financial statements of private universities was still not conform with
financial accounting standards generally accepted in Indonesia, and most of the private
universities only report budget and actual form. According Sukrisno Agoes (2012)
quality of the financial statements can be reflected from the audit report. The data of
BPK RI in 2009 showed that financial statements of the national education ministry gets
opinions qualified opinion (WDP), but in 2010 and 2011 audit opinion on the national
education ministry Disclaimer Opinion (TMP), and in 2012 the audit opinion qualified
opinion (WDP).
This study aimed to examine both the effects of the application of good university
governance and system of internal control over financial reporting quality either
partially or simultaneously. This research was conducted in the Universities in
Bandung . The method in this study is expalanatory and statistical tools used is (
Structural Equation Model ) SEM PLS .
The results showed that the Good University Governance and internal control
systems are able to explain variations in the quality of financial statements . The
Weaknesses caused by the quality of the financial statements have not been to the
maximum authority of the university study program / faculty in determining admissions
criteria , the data information was still not fully accessible by the public / stakeholders
as well as security information and description of unclear responsibilities.
Description
Keywords
Good University Governance, Internal Control System, Quality of Financial Statement