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All Journal Jurnal Akuntansi Muhammadiyah Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Pengabdian Masyarakat Nusantara
Yusuf, Yuslaidar
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Internal Control System and the Implementation of Accrual-Based Government Accounting Standards on the Reporting Quality of Financial Statements in the Aceh Government Work Units Elviza, Elviza; AR, Mulyadi; Yusuf, Yuslaidar; Quenzalo, Muliadi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.18741

Abstract

This research aims to examine the effect of the internal control system and the application of accrual-based government accounting standards on the quality of financial statements, both partially and simultaneously, in the Aceh Government Work Units. The population of this research was all  48 SKPAs (Aceh Work Units) in the Aceh Government. This research was conducted in the financial administration section of each SKPA in the Aceh Government work environment. The research selected the Financial Administration Officer (PPK) and Treasurer at each SKPA. The total sample size was 96 respondents. The data was processed using multiple regression analysis. The results showed that the internal control system (X1) and the application of accrual-based government accounting standards (X2) simultaneously affected the quality of financial statements, the internal control system (X1) partially affected the quality of financial statements and the application of accrual-based government accounting standards (X2) affected the quality of financial statements.
Kualitas Laporan Keuangan : Evaluasi Internal Control Dan Penggunaan Teknologi Informasi Agustina, Maya; Yunina, Fitri; Cofa, Saifa Mirja; Yusuf, Yuslaidar
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2571

Abstract

Penelitian ini bertujuan untuk mengetahui Kualitas laporan Keuangan, Internal control dan Penggunaan teknologi informasi pada  secara simultan dan parsial. Populasi penelitian adalah pegawai BPKP Perwakilan Provinsi Aceh yang berjumlah 60 orang. Pengumpulan data dilakukan dengan mengirimkan kuesioner dan disebarkan kepada auditor yang berkerja di BPKP perwakilan Provinsi Aceh. Teknik analisis data dalam penelitian ini dengan analisis regresi linier berganda dengan bantuan SPSS 27.0. Jenis data yang digunakan dalam penelitian ini adalah data primer. Hasil penelitian menunjukkan bahwa pengendalian internal dan penggunaan teknologi informasi berpengaruh terhadap kualitas laporan keuangan baik secara simultan maupun parsial. Kata Kunci: Pengendalian Internal, Penggunaan Teknologi Informasi, Kualitas Laporan Keuangan
Co-Authors Agus Ariyanto Amelia Sativa, Natasya Cofa, Saifa Mirja Dewi, Putri Trisna Elviza Elviza Fitri, Aida Husni, Almira Sabrina Maya Agustina Muhammad Fadhil mulyadi ar Nasron, Riwanul Naura, Farhatun Presilawati, Febyolla Pristiwa, Nara Putri, Vamella Purnama Quenzalo, Muliadi yunina, fitri