Kajian Bisnis STIE Widya Wiwaha
Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL: Studi Empiris pada Instansi Pemerintahan Kabupaten Gunung Kidul DIY

Kurnia Rahmah (Unknown)
Zulkifli Zulkifli (Unknown)

Article Info

Publish Date
03 Aug 2018

Abstract

This research aims to analyze the effect of application of government accounting standard and the effect of regions financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

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Journal Info
Kajian Bisnis STIE Widya Wiwaha
Website

Abbrev

jkb

Publisher

Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Kajian Bisnis (JKB) is a peer review journal published twice a year (January and July) by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. Jurnal Kajian Bisnis (JKB) is a peer review journal published twice a year. It is particularly receptive to research relevant to the practice of Business within ...