Pengaruh Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern Pemerintah, Dan Kompetensi Sumber Daya Manusia Aparatur Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Flores Timur

BETAN, Alfonsus Tadon Tukan (2018) Pengaruh Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern Pemerintah, Dan Kompetensi Sumber Daya Manusia Aparatur Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Flores Timur. Masters thesis, Unika Widya Mandira.

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Abstract

The quality of government’s financial report mirrors the orderly financial management covering orderly administration and principles compliment. East Flores Regency in East Nusa Tenggara Province has applied the method of financial report according to accrual based public accountancy standard since 2015. It was found out by BPK in its investigation that the financial report of East Flores Regency was categorized as modified opinion (WDP). The asset management is still problematic and didn’t get the solution yet. Besides, the missing cash at cashier desk in Year 2015, 2016 and 2017 is still under discussion and unsolvable each year. Based on this background, the following are the statements of the problem: 1) What is the description of public accountancy standard, Government’s internal controlling system, Civil Employees’ competence and the quality of financial report of East Flores Regency? 2) Do the public accountancy standard, Government’s internal controlling system, and Civil Employees’ competence partially influence significantly the quality of financial report of East Flores Regency? The results of descriptive statistic analysis indicated that the quality of financial report (66.26%), public accountancy standard (66.62%), Government’s internal controlling system (66.86%), and Civil Employees’ competence (66.08%) were categorized as good enough. The results of bootstrapping showed that the public accountancy standard (0.000, < 0.05), the Government’s internal controlling system (0.000 <0.05), and Civil Employees’ competence (0.024 < 0.05) partially had a significant effect on the quality of financial report. Based on these results, it is recommended to the Government of East Flores Regency to increase the quality of financial report by managing finance responsibly and transparently, creating a sincere, transparent and timely controlling environment, and providing opportunities to civil employees to join further education, training and comparative study.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Quality of financial report, public accountancy standard, Government’s internal controlling system, Civil Employees’ competence.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Magister Manajemen > Konsentrasi Keuangan Daerah
Depositing User: Tefa Frisca Yolanda
Date Deposited: 02 Jun 2020 05:10
Last Modified: 02 Jun 2020 05:10
URI: http://repository.unwira.ac.id/id/eprint/2540

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