Image of Pengaruh Penerapan Good Governance, Sistem Pengendalian Internal Pemerintah Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kampar )
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Pengaruh Penerapan Good Governance, Sistem Pengendalian Internal Pemerintah Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kampar )

This study aimed to examine the influence of impementatio good
governance, the internal control system of government and accounting standards
of goverment on the quality of financial statements. This study was conducted at
OPD of Kampar regency. The population in this study were employed who
worked in the OPD Kampar regency (30 government agencies). The sampling
method used in this study is purposive sampling technique. The sample used in
this study were 81 respondendts. The hypotheses then tested is multiple regression
analysis by using SPSS version 21.0. From the results of tests that have been
down with t tests shows that (1) good governance has a significant effect to the
quality of financial statements, Pvalue of 0,009< 0,05; (2) the internal control
system of government has a significant effect to the quality of financial statements,
Pvalue of 0,000 < 0,05; (3) accounting standard of government has a significant
effect to the quality of financial statements, Pvalue of 0,000 < 0,05. The magnitude
of the effect (R2) t influence of implementation good governance, the internal
control system of government and accounting standards of goverments on the
quality of financial statements was 86,0 % while the remaining 14 % is influenced
by other independent variabel that are not observed in this study.
Keywords : Good Governance, the Internal Control System of Government,
Accounting Standards of Government and the Quality of Financial Statements.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0283)
02 03. 117 (0283)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0283)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
ix, 74 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0283)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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