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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi Global Masa Kini FINANCIAL : JURNAL AKUNTANSI AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Jurnal Abdi Masyarakat Indonesia Jurnal Akuntansi Trisakti Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Ulil Albab
Sunardi, Sunardi
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Palembang
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Journal : Jurnal Ilmiah Ekonomi Global Masa Kini

 1 
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, PENGAWASAN INTERN, DAN INTERGOVERMENTAL REVENUE TERHADAP KINERJA KEUANGAN DENGAN UKURAN PEMERINTAH DAERAH SEBAGAI VARIABEL INTERVENING Sunardi Sunardi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.055 KB) | DOI: 10.36982/jiegmk.v7i2.172

Abstract

The purpose of this study to empirically examine the effect of the application of accrual accounting, internal oversight and Intergovermental revenue, positive and significant impact on financial performance through the variable size of local government. The observations in this study conducted in local government consisting of: from 11 counties and four cities and the government of South Sumatra Province. The data collection is done by observation on secondary data Budget Revenue and Expenditure in 2009 s.d, 2015.Data processing was performed using the program eviews data analysis technique used is multiple linear regression. Based on the variable application of accrual accounting is negative and significant impact on the size of local government, variable size Intergovermental internal control and revenue have positive and significant impact on the size of local government.Variable size of local government has a negative and significant impact on the ratio of self-reliance and economic ratios, while the size of the local government has a positive and significant impact on the effectiveness ratio and efficiency ratioKey words:  Accrual Based Accounting, Internal Control, the Intergovernmental Revenue and financial performance (independence ratio,  effectiveness ratio, efficiency ratio and  economically ratio        
Co-Authors Afrida, Anggrelia Agusria, Lesi Apriyanto Apriyanto Arta Pradana Beliwati Kosim Darma Yanti Dewi Sari Diah Isnaini Asiati EMAN SATRIA Ety Murwaningsari Fitriah, Wani Fuaddilah Ali Sofyan Gusmiatun Gusmiatun Jovan Febriantoko Jovan Febriantoko Kurnia Krisna Hari Lis Djuniar Muhammad Fahmi Nur May Lena Nurlaina Riana Mayasari Rosalina Ghozali Sarwandy, MH Agung Tutut Handayani Wendi Ariansyah Yudha Mahrom Yulian Sahri