MODERAT: Jurnal Ilmiah Ilmu Pemerintahan
Vol 8 No 4 (2022): November 2022

PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN BAPPELITBANGDA KABUPATEN BANDUNG

Silvi Fitria (UIN Sunan Gunung Djati Bandung)
Khaerul Umam (UIN Sunan Gunung Djati Bandung)
Ai Siti Farida (UIN Sunan Gunung Djati Bandung)



Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to determine whether there is an effect of the administration of regional property on the quality of the financial statements of Bappelitbangda Bandung Regency. Mahmudi stated that financial reports will be of high quality if they have the following characteristics: 1) relevant; 2) reliable; 3) comparable; and 4) understandable. In this study, the researcher used a quantitative approach with data sources coming from primary and secondary sources. Data collection techniques used by researchers are through observation, questionnaires and literature study. To support the research analysis, the researcher used descriptive statistics with the Statistical Product and Service Solutions (SPSS) program test tool. This study concludes that there is an influence on the administration of regional property on the financial quality of Bappelitbangda Bandung Regency. Through R square which shows the independent variable administration has a positive but not significant effect on the quality of financial reports, while the rest is influenced by other variables that were not investigated in this study.

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Journal Info

Abbrev

modrat

Publisher

Subject

Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Fokus keilmuan di bidang Ilmu Pemerintahan dengan ruang lingkup, sebagai berikut: pemerintahan desa, pembangunan masyarakat desa, pembangunan perdesaan, pemberdayaan masyarakat, manajemen sumber daya pemerintahan, organisasi pemerintahan, manajemen pemerintahan, e-government, penganggaran ...