Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Pengawasan Intern Permerintah Daerah Terhadap Kualitas Informasi Laporan Keuangan (Studi Kasus Pada Satuan Kerja Perangkat Daerah (SKPD) Kota Bukittinggi)

Abstract

This study aims to determine the effect of the application of government accounting standards on the quality of financial reporting information and influence internal control permerintah area to quality financial reporting information Unit (SKPD) Bukittinggi. This study was descriptive causative describe the facts that happened clearly and see the effect of each variable causes (X) to the result variable (Y). The study population consisted of intansi government civil servants (PNS) parts and accounting staff work units (SKPD) Bukittinggi as many as 87 people, so this sample is due to the total sampling population of less than 100 objects. The results of this study indicate that 1) it turns out the presence of a positive and significant effect of the application of accounting standards on the quality of financial reporting information to the t value of 2.069 and 0.042 significance level value is less than the significant level α 5% (0.05), 2) proved the presence of presence of a positive and significant effect between Local Government Internal Audit of the quality of financial reporting information to the t value of 3.184 and 0.004 singnifikan level value is less than the significant level α 5% (0.05). This research is expected to contribute positively to the Unit (SKPD) Bukittinggi.

Keywords: Government Accounting Standards, Internal Control and Quality Information permerintah Regions Financial Statements