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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan Ida Najati; Endar Pituringsih; Animah Animah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.052 KB) | DOI: 10.24843/JIAB.2017.v12.i01.p04

Abstract

The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples quantity which determined by Slovin technique and cluster sampling are 82 respondents, consist of 33 respondents on KPPN Makassar I and 49 respondents on KPPN Makassar II. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation has a significant effect on usage of SAIBA and the usage of SAIBA has a significant effect to quality of Ministry/Board financial accounting report (LKKL). The other finding indicated that accrual accounting implementation has significant effect on quality of Ministry/Board financial accounting report (LKKL). The maximum implementor use SAIBA in the preparation of accrual-based financial accounting report, the more it will improve the quality of Ministry/Board financial accounting report (LKKL).
Co-Authors Abdurrahman, Rio Abdussalam, M Ilham Adhitya Bayu Suryantara Adibrata, Sudirman Aditya Bayu Suryantara Adrianda Anwar Adriyansyah, Nico Agusdin Ahyar, Muhammad Akbar, Arham Hafidh Akram, Akram Alamsyah M. Thahir Aldia, Dia Alqodri, Muhammad Faris Amita, Amita Andika Noviawan, Lalu Angelia, Fera Anggini, Shafrila Anggraini, Nadilla Anuggrah, Anggun Anwar, Adrianda Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Aulia Aulia Ayu Puspitasari, Ayu Azhari, Ferawati Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Cinthya, Luh Nyoman Citra Ayu, Citra D Tialurra Della Nabilla D. Tialurra Della Nabila Dedi Dedi Devie Octariani Devie Octariani Devy Ervina Indriastuti Efendi, Muhammad Ichsan Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Emillia, Emillia Endar Pituringsih Epa Pradila Erlin Erlina Sasanti erlina sasanti, elin ERNA WIDIASTUTY Evitulistiono, Rizki Fadhilah, Faiz Febrianto Febrianto, Febrianto Ferizal, Jemi Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Gunawan, Robi Haeniah Haeniah Hafizah, Adisti Haptari, Rapita Harmaen, Ade Henri Henri, Henri Hermanto Hermanto I Gede Kusmayana Surya Aditya I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Iwan Kusuma Negara Jayawarsa, A.A. Ketut Jesiska, Adella Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam, Khaerul Khaerul Watoni Komarullah, Umam Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Made Suarni Maharani Maharani, Maharani Maharani, Nabila Putri Maulana, Eka Muftiadi, Muhammad Rizza MUHAMMAD MAHATIR Muhdin Muhdin, Muhdin Mujahidi, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nabila, Dende Tialurra Della Ni Made Deviarini Putri Nina Karina Nina Karina Karim Nugraha, Lusi Shinta Nungki Karatikasari Nungki Kartikasari Nurabiah Octariani, Devie OKTAVINI, RAHAYU WANDA Okto Supratman Osi Kusumawati Osi Kusumawati Kusumawati Pamungkas, Aditya Paradisa Sukma Prabu Wahyuaji Qamara Santoso Pratiwi, Anggelia Nurtasbita Prayitno Basuki, Prayitno Purba, Kartika Silvia Purnamasari, Ariska Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun, Raehanun Rahayu, Nila Rakhmawati, Intan Ramdani, Hendi Rani, Indah Septia Ria Mawaddah Rini Ridhawati Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Sandri, Sandri Sapriyadi, Wandi Siti Fathana Sofyan Sofyan Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susanto, Agung Susbiyani, Arik Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Wahyu Adi Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi YUSLI MARIADI Yusli Mariadi Yusnirmala Dewi, Resty