Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Vol 1, No 3 (2016): September

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BULUNGAN

ACHMAD FADLI BUDI DERMAWAN (Universitas Mulawarman)
SRI MINTARTI (Unknown)
RADEN PRIYO UTOMO (Unknown)



Article Info

Publish Date
21 Sep 2016

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

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Journal Info

Abbrev

JIAM

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi Mulawarman (JIAM) is a scientific journal in the field of Accounting Science published four times a year (in Apr, June, Sept & Nov). Faculty of Economics and Business Mulawarman ...