Image of Pengaruh Penerapan Standar Akuntansi Pemerintah, Pengetahuan Pengelola, Ketersediaan Sarana Prasarana Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Opd Pemerintah Kota Pekanbaru Tahun 2017)
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Pengaruh Penerapan Standar Akuntansi Pemerintah, Pengetahuan Pengelola, Ketersediaan Sarana Prasarana Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Opd Pemerintah Kota Pekanbaru Tahun 2017)

This study aims to determine the influence of the application of government accounting standards no quality of local government financial statements, the influence of management knowledge on the quality of local government financial statements, the influence of infrastructure facilities on the quality of local government financial statements, and the influence of work experience on the quality of local government financial statements. This research is included in quantitative research. The sample is determined by purposive sampling technique and sample determination for each OPD using proportional method. The sample in this research is 120 employees. Data analysis using multiple linear regression with SPSS Version 21.00 software. The results showed that the application of government accounting standards have a significant influence on the quality of local government financial statements because t count is greater than t table is 3.392 and significant value is 0.001, management knowledge significantly influence the quality of local government financial statements because t count is greater than t table namely 3,673 and significant value is 0,000, the availability of infrastructure has a significant influence on the quality of local government financial statements because t count is greater than t table is 3.526 and significant value is 0.001, and work experience significantly influence the quality of local government financial statements because t count more big of t table is 4,590 and its significant value is 0.000 while t table is 1,980.
Keywords: Application of Government Accounting Standards, Management Knowledge, Infrastructure Availability, Working Experience and Quality of Local Government Financial Statements

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0024)
02 03. 118 (0024)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0024)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 93 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0024)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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