CD Skripsi
Pengaruh Akuntabilitas Publik, Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru)
Abstract
This study aims to determine: (1) the effect of public accountability on the
quality of regional government financial statements (2) the effect of the regional
financial accounting system on the quality of regional government financial
statements (3) the effect of internal control on the quality of regional government
financial statements. The population in this study was 45 OPD in Pekanbaru City.
In this study, the sample used was 33 OPD with a total of 99 respondents were
selected using purposive sampling method. This study used primary data by
distributing questionnaires. The data analysis technique used in this study is
multiple linear regression analysis. The analytical tool used in this research is
Statistical Product And Service Solution (SPSS) version 23.0. The result of this
research showed that : (1) public accountability affects the quality of regional
government financial statements (2) the regional financial accounting system
affects the quality of regional government financial statements (3) the internal
control system does not affect the quality of regional government financial
statements
Keywords : Public Accountability, Regional Financial Accounting System,
Internal Control System, and Quality Of Regional Government Financial
Statements
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