Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan

  • Ni Made Sarasita Novi Paramartha Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ketut Alit Suardana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements.


Keywords : Financial accounting system; budget supervision; report quality.

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Published
2019-10-10
How to Cite
NOVI PARAMARTHA, Ni Made Sarasita; ALIT SUARDANA, Ketut. Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan. E-Jurnal Akuntansi, [S.l.], v. 29, n. 1, p. 96-110, oct. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/50352>. Date accessed: 23 nov. 2024. doi: https://doi.org/10.24843/EJA.2019.v29.i01.p07.
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