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Contact Name
Gerry Ganika
Contact Email
gega@untirta.ac.id
Phone
-
Journal Mail Official
jrat@untirta.ac.id
Editorial Address
-
Location
Kab. serang,
Banten
INDONESIA
Jurnal Riset Akuntansi Terpadu
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.
Arjuna Subject : -
Articles 11 Documents
Search results for , issue "Vol 12, No 2 (2019)" : 11 Documents clear
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Neneng Sri Suprihatin; Arinda Ayu Ananthy
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.6218

Abstract

This study aims to look at the effect of applying government accounting standards to the quality of financial statements and the influence of accounting information systems on the quality of financial statements. By using the population of all sub-districts in the Serang city government using a questionnaire at the leadership and financial management staff at the district level. The data processing method uses Partial Least Square (PLS) software as a differentiator from previous research. The results showed that there was a positive and significant effect between the SAP implementation variables on the quality of financial statements as indicated by the original sample estimate value of 0.421 and t-statistics of 3.567 (greater than t-table, ± 2.750). Whereas the relationship between SIA and the quality of financial statements based on data processing obtained, has a positive and significant relationship as indicated by the original sample estimate value of 0.644 and t-statistics of 6.315 (greater than t-table, ± 2.750).

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