PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG

Meita Sekar Sari, Dewi Silvia, Aprilia Eka Putri
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 Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports
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Abstract

The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports. Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports
以AKRUAL为基础的政府会计实施的影响,以及对南榜省信息通信和统计部门政府财务报告质量的内部控制
本研究旨在探讨权责发生制政府会计准则和内部控制的实施对政府财务报告质量的影响程度。本研究采用定量描述方法,其中数据处理进行统计。采用非概率抽样的饱和抽样方法抽取了104个调查对象。非概率抽样是在楠榜省通信、信息和统计局登记的人口普查中进行的。本研究的数据来源是通过问卷调查获得的原始数据,然后使用SPSS 21版进行多元线性分析检验。研究结果表明,权责发生制政府会计准则和内部控制的同时实施和部分实施对政府财务报告质量产生了积极而显著的影响。& # x0D;关键词:权责发生制会计,内部控制,财务报告质量
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