Claim Missing Document
Check
Articles

Found 1 Documents
Search

Factors Affecting the Quality of Financial Reports in the Government of Langkat Regency Heri Susanto; Eka Nurmala Sari; Maya Sari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3291

Abstract

The purpose of this study is to examine and analyze how much influence the application of Government Accounting Standards (SAP) has on the quality of the Langkat Regency Government's financial reports. The research approach uses an associative approach. The research was conducted at SKPD in the Langkat Regency Government. The population in this study amounted to 54 (fifty four) SKPD with a total of 167 (one hundred and sixty seven) respondents. By using the purposive sampling method, the number of samples taken was 31 (thirty one) SKPD with a total of 98 (ninety eight) respondents and also used as research respondents, consisting of the head of the financial sub-section as PPK-SKPD or PPK-SKPD assistants, expenditure treasurer or assistant treasurer, and Property Manager at the Service, Agency and Office within the Langkat Regency Government. This research uses data analysis method using SmartPLS.3 software which is run with computer media. Based on the research results, the application of SAP has an effect on the quality of financial reports. The quality of human resources affects the quality of financial reports. The application of SPIP affects the quality of financial reports. The use of IT affects the quality of financial reports. BMD management affects the quality of financial reports.
Co-Authors Abdul Halim Hasugian ABDUL MUIS Abdul Rachman Adi Budiwan Adi Susanto Ahmad Jupri Akbar Hidayat Akhmad Saifi Alfistia Maradidya Alfistia Maradidya Amy Wulandari Anake Nagari Anake Nagari Anariska Andi Iswoyo, Andi Anggelika Permata Sari Anisa Pitriani Anni Susilowati Apriliyani, Sandya Nandika Aristi Dian Purnama Fitri Arri Rumiati Bambang Santoso Crescentiano Agung Wicaksono Daryanto, Didik Daud Yahya Dedy Setiawan Dewi Fitrianti Dewicca Fatma Nadilla Dimara Kusuma Hakim Eka Nurmala Sari Eka S. Prasedya Endang Fauziati Fatoni fatoni Firman Hadi Sukma Pratama Fitri Mardiani Handani Maheresmi Handani Maheresmi Harsono Hasrita Lubis Heri Susanto Hestin Mutmainah Ida Ayu Kade Rachmawati K Ida Ayu Kade Rachmawati Kusasih Ida Nur Imamah Ilham Galih Pambudi Indro Herry Mulyanto Ingsun Kumala Irti Juneiro Marudut Halomoan Bakkara Karisma Wijayanti Khilya Al Majida Kristina Kurnia Wijayanti Kurniasari, Dwiyana Anela Kwartama, Agung Lita Luthfiyanti Mansyur Mansyur Markus Yando Manurung Maya Sari Melisa Prawitasari Mena Lestari Mulyana Gustira Putra Ni Komang Rai P Ni Komang Sri J Nina Rahayu Srimulyati Nur Kholis Nurul Atikah Oppy Nisrina Muflihah Pujangga Sastra K Puji Rahayu Pujianto Pujianto Pupung Purnamasari Rauni, Rauni Riseyna Amanda Ajietya Rizal, Rikki Sofyan Rochgiyanti Rosita . Rosita . Rosita Rosita Rusdi Effendi Sirait, Afni Syahrial, Ramon Tjatursari Widiartin Tuti Alawiyah Wahyu Nugroho Wulandari, Herlina Tri Yedida Yosananto Yuhelsa Putra Yusuf Ramadhan Nasution Zuhrohtun Zuhrohtun