Rahmatullah, Fuad Hadi (2021) Pengaruh Sistem Akuntansi dan Pengendalian Internal Pada Kualitas Laporan Keuangan Daerah (Studi Pada Desa di Kecamatan Krembung Kabupaten Sidoarjo Jawa Timur). Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Regional Financial Report is a summary of a recording process, a summary of financial transactions that occur during the relevant financial year and is a form of government accountability to the people for the management of public funds either from taxes, levies or other transactions, hereinafter referred to as variables. study. The purpose of this study is to determine whether the regional financial accounting system and internal control system affect the quality of regional financial reporting. The population used in this study was as many as village officials in 19 villages in Krembung District, Sidoarjo Regency. East. The data analysis technique in this study using Structural Equation Modeling (SEM) is used in data analysis techniques with the Partial Least Squares (PLS) approach in other words Variance Based SEM. The results show that the accounting information system has an effect on the quality of financial reporting, while internal control has no effect on the quality of financial reporting.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FUAD HADI RAHMATTULLAH |
| Date Deposited: | 10 Feb 2022 04:06 |
| Last Modified: | 10 Feb 2022 04:06 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8591 |
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