PENGARUH STANDAR AKUNTANSI PEMERINTAH DAN SISTEM AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN KOTA PADA KOORDINATOR WILAYAH IV PROVINSI JAWA BARAT
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Date
2016-05
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Tesis Program Magister Akuntansi Universitas Widyatama Bandung
Abstract
The purpose of this study was to determine the effect of the Government Accounting Standards and the Government Accounting System on the Quality of Financial Statements SKPD Wilayah 4 Provinsi Jawa Barat
This research was conducted by taking a sample Wilayah IV Provinsi Jawa Barat. The method used is descriptive analysis method with the number of respondents 55. Analysis of the results of this study using multiple linear regression analysis .As research results as follows:
There is a positive and significant influence between the variables of the Government Accounting Standards for Quality Financial Statements partially. There is a positive and significant influence between the Government Accounting Standards for Quality Financial Statements partiall, There is a significant influence between the variables of the Government Accounting System and the Government Accounting Standards for Quality Financial Statements simultaneously.
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Keywords
Government Accounting System,, the Government Accounting Quality Financial Statements