Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan

  • Ida Najati Magister Akuntansi Program Pasca Sarjana Universitas Mataram
  • Endar Pituringsih Magister Akuntansi Program Pasca Sarjana Universitas Mataram
  • Animah Animah Magister Akuntansi Program Pasca Sarjana Universitas Mataram

Abstract

The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples quantity which determined by Slovin technique and cluster sampling are 82 respondents, consist of 33 respondents on KPPN Makassar I and 49 respondents on KPPN Makassar II. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation has a significant effect on usage of SAIBA and the usage of SAIBA has a significant effect to quality of Ministry/Board financial accounting report (LKKL). The other finding indicated that accrual accounting implementation has significant effect on quality of Ministry/Board financial accounting report (LKKL). The maximum implementor use SAIBA in the preparation of accrual-based financial accounting report, the more it will improve the quality of Ministry/Board financial accounting report (LKKL).


 

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Published
2017-02-17
How to Cite
NAJATI, Ida; PITURINGSIH, Endar; ANIMAH, Animah. Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 12, n. 2, p. 25-35, feb. 2017. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/24909>. Date accessed: 22 sep. 2020. doi: https://doi.org/10.24843/JIAB.2017.v12.i01.p04.
Section
Articles

Keywords

Kementerian, akrual, SAIBA