PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, SISTEM PENGENDALIAN INTERNAL, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Pemerintah Daerah Kabupaten Banyumas Tahun 2018)

APRILIANA, GAYUH INDRA (2019) PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, SISTEM PENGENDALIAN INTERNAL, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Pemerintah Daerah Kabupaten Banyumas Tahun 2018). Bachelor thesis, Universitas Muhammadiyah Purwokerto.

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Abstract

The research aims to examine the effect of understanding of government accounting standards, internal control systems, and the use of accounting information systems on the quality of Banyumas local government financial statements in 2018. The population in the research unit is the Banyumas District Regional Office with a sample of financial section heads and treasurers the work of the regional apparatus of Banyumas Regency with purposive sampling sampling method. The analytical tool used is the application of SPSS with the results of analysis, namely the internal control system has a positive effect on the quality of local government financial reports, understanding government accounting standards does not affect the quality of local government financial reports and the use of accounting information systems does not affect the quality of local government financial reports.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Understanding of government accounting standards, Internal Control Systems, Use of Accounting Information Systems, Quality of Financial Statements
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Amri Hariri, SIP.
Date Deposited: 21 Sep 2021 05:37
Last Modified: 21 Sep 2021 05:37
URI: https://repository.ump.ac.id:80/id/eprint/10433

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