PENGARUH PENERAPAN GOOD UNIVERSITY GOVERNANCE DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Universitas di Kota Bandung)

Suryani, Irma

PENGARUH PENERAPAN GOOD UNIVERSITY GOVERNANCE DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Universitas di Kota Bandung)

dc.contributor.author	Suryani, Irma
dc.date.accessioned	2016-02-15T03:24:03Z
dc.date.accessioned	2019-10-22T02:52:36Z
dc.date.available	2016-02-15T03:24:03Z
dc.date.available	2019-10-22T02:52:36Z
dc.date.issued	2015
dc.description.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.	en_US
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/6617
dc.publisher	Tesis Program Magister Akuntansi Universitas Widyatama	en_US
dc.relation.ispartofseries	;16131M014
dc.subject	Good University Governance	en_US
dc.subject	Internal Control System	en_US
dc.subject	Quality of Financial Statement	en_US
dc.title	PENGARUH PENERAPAN GOOD UNIVERSITY GOVERNANCE DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Universitas di Kota Bandung)	en_US
dc.type	Thesis	en_US