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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)
Sri Wahyuni
Sekolah Tinggi Ilmu Ekonomi (STIE) Lhokseumawe
Arts Humanities Economics, Econometrics & Finance Social Sciences

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PERSEPSI YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN Silvia Silvia; Sri Wahyuni
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to determine the effect of organizational commitment, the application of government accounting standards, and regional financial accounting information system to the quality of financial statements at the government apparatus of North Aceh Regency. Data was used in this study is primary of data by dividing questionnaires to 151 apparatus of government as a sample of this research. Data processing is done through multiple linear equations model. The results showed that: In partial organizational commitment has no significant effect to the quality of financial statements, the application of government accounting standards significantly influence to the quality of financial statements and utilization of financial accounting information system has significant effect to the quality of financial statements at the government apparatus of North Aceh Regency. Simultaneously organizational commitment, the application of government accounting standards and utilization of regional financial accounting information system have a significant effect on the quality of financial statements at government apparatus of North Aceh Regency. Organizational commitment, the application of government accounting standards and the utilization of regional financial accounting information systems have a strong relationship with the quality of financial statements in the government apparatus of North Aceh Regency. Organizational commitment, the application of government accounting standards and the utilization of regional financial accounting information systems have the ability to explain the effect on the quality of financial statements at the government apparatus of North Aceh Regency
PENGARUH PERSONAL BACKGROUND DAN PENGETAHUAN AUDITOR INSPEKTORAT TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH Mulia Andirfa; Sri Wahyuni
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This research was intended to know The Influence Of Personal Background And Auditor Budget Knowledge For Region Financial Control. The independent variable in this study is personal background and Auditor Budget Knowledge. The dependent variable in this study is Region Financial Control. This study used a sample of the auditor in the Inspektorat Lhokseumawe. Data were collected using total sampling and tested using descriptive statistical analysis, test data quality, classic assumption test, multiple regression analysis, F test, test the coefficient of determination and t-test (partial). The test results show personal background (gender, age, and the longtime work) with partial test show no effect on the region financial control, and personal background (graduate and specific graduate) show is a positive effect on the region financial control. The test results with the auditor knowledge about budgets is a positive effect on the region financial control. The results with the simulant test show are personal background and the auditor knowledge about budgets is a positive effect on the region financial control.
Co-Authors Mulia Andirfa Silvia Silvia