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All Journal Jurnal Ilmu Akuntansi Mulawarman (JIAM)
ACHMAD FADLI BUDI DERMAWAN
Universitas Mulawarman
Economics, Econometrics & Finance

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PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BULUNGAN ACHMAD FADLI BUDI DERMAWAN; SRI MINTARTI; RADEN PRIYO UTOMO
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.536

Abstract

Achmad Fadli Budi Dermawan. 2016. Effect of Financial Accounting System Implementation Regional pmerintah on the Quality of Local Government Finance Report Bulungan. Under the guidance of Mrs. Hj. Sri Mintarti as supervisor I and Mr. RADEN PRIYO UTOMO as supervisor II. This study aims to determine  application effect of financial accounting system of local government to the quality of local government financial statements Bulungan. The population in this study is the staff who are in the Office of Badan Pengelola Keuangan dan Aset Daerah (BPKAD) and Ispektorat Daerah Kabupaten Bulungan. The data used in this study is the questionnaire data. In this study the techniques used to determine the sample is non-probability sampling technique with a number of 36 respondents in BPKAD and 18 respondents in Inspektorat Daerah Kabupaten Bulungan. Data analysis using SPSS version 23.0. Hypothesis testing results show the application of financial accounting system of local government to influence the quality of local government financial Kabupaten  Bulungan.Keywords: Local Government Finance Accounting System, Quality of Local Government Finance Report
Co-Authors Raden Priyo Utomo Sri Mintarti