PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN NGADA

Lobo, Michael Angelo (2023) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN NGADA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

This research was conducted to test whether the Implementation of Government Accounting Standards has an effect on the Quality of Regional Financial Reports of Ngada Regency. This study uses a quantitative method. Data collection using a questionnaire distributed to 50 respondents. The population used in this study were staff at the Ngada Regency Regional Finance Agency, and the method of determining the sample used total sampling where all populations were used as samples. Data analysis techniques were calculated using the SPSS program and carried out through validity tests, reliability tests, and simple linear regression analysis. The results of the research and data analysis prove that the Application of Government Accounting Standards has a significant and positive influence on the Quality of Regional Financial Reports of Ngada Regency. The coefficient of determination shows that the quality of financial reports is explained by the application of government accounting standards of 68.3%. Penelitian ini dilakukan untuk menguji apakah Penerpan Standar Akuntansi Pemerintah berpengaruh terhadap Kualitas Laporan Keuangan Daerah Kabupaten Ngada. Penelitian ini menggunakan metode kuantutatif. Pengumpulan data menggunakan kuisioner yang disebarkan kepada 50 responden. Populasi yang digunakan dalam penelitian ini adalah staf di Badan Keuangan Daerah Kabupetan Ngada, dan metode penentuan sampel menggunakan sampling total dimana semua populasi dijadikan sebagai sampel. Teknik analisis data dihitung menggunakan program SPSS dan dilakukan dengan melalui uji validitas, uji reliabilitas, dan analisis regresi linear sederhana. Hasil penelitian dan analisis data membuktikan bahwa Penerapan Standar Akuntansi Pemerintah memiliki pengaruh yang signifikan dan positif terhadap Kualitas Laporan Keuangan Daerah Kabupaten Ngada. Koefisien determinasi menunjukan bawah kualitas laporan keuangan dijelaskan oleh penerapan sntandar akuntansi pemerintah sebesar 68,3%.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Rahmat, Dadang NIDN0313075301 dadangrahmat374@gmail.com
Uncontrolled Keywords:	Penerapan Standar Akuntansi Pemerintahan, Kualitas Laporan Keuangan
Subjects:	Akuntansi > Akuntansi Keuangan
Divisions:	S1 Akuntansi
Depositing User:	Michael Angelo Lobo
Date Deposited:	18 Sep 2023 04:22
Last Modified:	18 Sep 2023 04:22
URI:	http://repository.stei.ac.id/id/eprint/10866

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