The influence of the application of government accounting standards and local government internal control on the quality of financial reporting information
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Published:
Jun 6, 2023
Keywords:
Government Accounting Standards, Quality of Financial Report Information, Regional Government Internal Supervision
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Articles
Statistics Article
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Abstract
This study aims to determine the effect of applying government accounting standards on the quality of financial reporting information and the influence of regional government internal control on the quality of financial reporting information of the Regional Work Unit (SKPD) of Bukittinggi City. This research is a causative descriptive type which describes the facts that occur clearly and looks at the effect of each causal variable (X) on the effect variable (Y). The population of this study consisted of 87 civil servants (PNS) government agencies and accounting staff of the Regional Work Unit (SKPD) of Bukittinggi City, so the sample for this study was total sampling because the population was less than 100 objects.∝5% (0.05), 2) there is a significant influence between Local Government Internal Control on the quality of financial report information with a t value of 3.184 or a significant level of 0.004, the value is smaller than the significant level∝5% (0.05). It is hoped that this research can make a positive contribution to the Regional Apparatus Unit (SKPD) of the City of Bukittinggi.
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How to Cite
Juita, Y. (2023). The influence of the application of government accounting standards and local government internal control on the quality of financial reporting information. Indonesia Accounting Research Journal, 10(4), 121–129. https://doi.org/10.35335/iacrj.v10i4.151
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Bodnar, George HI Willian S. Hopwood, (2006). Accounting Information System, Seventh Edition, USA.
Bastian, Indra. (2003). Public Sector Accounting System. Jakarta. Salemba Empat Baridwan, Zaki. (2000). Intermediate Accounting. Issue Seven. Yogyakarta: BPF
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Governmental Accounting Standards Boards (GASB). (2009). Concepts Statement No. 1: Objectives of Financial Reporting in Governmental Accounting Standards Boards Series Statement No. 34: Basic Financial Statement and Management Discussion and Analysis for State and Local Government. Norwalk
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Hindriani. (2012). Government Internal Monitoring System (SPIP) in Budget Planning and Implementation in the Regions (Study at the Madiun District Health Office): Journal Vol. 15, No. 3. ISSN: 1411-0199
Horngren, CT et al. (2003). Cost Accounting A Managerial Emphasis twelfth edition. Stanford University
Indonesian Accounting Association. (2002). Financial Accounting Standards, Salemba Empat, Jakarta
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Masngudi, and Noor, Salim. (2012) Research Methodology for economics and business, Jakarta: University Press
Nordiawan, Deddi. (2006). Public Sector Accounting. Jakarta: Salemba Empat Santoso. (2008) entitled The Effect of Sector Accounting Implementation
Sudjana Nana. (2009). Research methodology. Bandung: Youth Rosdakarya Sugiyono (2005). Statistics for Research and Applications with SPSS 10.00 for Windows, Alfabeta, Bandung.
Susmanto, Azhar. (2008). Accounting information system, Risk-Control Structure-Development. Bandung: Lingga Jaya.
payanta. (2006). Effect of Auditor Quality, Independence and Audit Opinion on the Quality of Financial Statements. Journal of Business and Management, Vol 6, No. 1.
Government Regulation Number 8 of 2006. Internal Control System (SPI) Government Regulation No. 14 of 2007 concerning Regional Apparatus Organizations
Government Regulation 58 of 2005 Concerning Regional Financial Management Government Regulation Number 60 of 2008, Government Internal Control System (SPIP)
Umar Husein, (2008). Research Methods for Thesis and Business Thesis. Jakarta: PT. King of Grafindo Persada
Widodo, Budiharto. (2004). Computer and Microcontroller Interfacing. Jakarta: Elex Media Komputindo
Wilson. 2001. Prioritizing global conservation efforts. Nature, 440(16):337-340 Wilkinson, Joseph. W, 2000, System Accounting and Information, Edition Three, translator by Marianus Sinaga, Jakarta: Bina Putra Alam.
Yuliani (2010). the influence of accounting understanding, utilization of regional financial accounting information systems and the role of internal audit on the quality of local government financial reports (Study on the City Government of Banda Aceh). Journal of Accounting Studies & Research. Vol. 3. No. 2. July 2010 Pg. 206- 220
Bodnar, George HI Willian S. Hopwood, (2006). Accounting Information System, Seventh Edition, USA.
Bastian, Indra. (2003). Public Sector Accounting System. Jakarta. Salemba Empat Baridwan, Zaki. (2000). Intermediate Accounting. Issue Seven. Yogyakarta: BPF
Blanchet. (2000). On The Equations of Motion of Point-Particle Binaries at The hind post-Newtonian Order, Phys. Lett. A 271.
Financial Accounting Standard Boards. (2010). “Statement of Financial Accounting Concepts No. 8. Qualitative Characteristics of Accounting Information”, Norwalk. replacement for SFAC No 2 in 1980
Governmental Accounting Standards Boards (GASB). (2009). Concepts Statement No. 1: Objectives of Financial Reporting in Governmental Accounting Standards Boards Series Statement No. 34: Basic Financial Statement and Management Discussion and Analysis for State and Local Government. Norwalk
Halim, Abdusssl. (2006). Study of Capital Expenditures in Local Government Budgets in Relation to Maintenance Expenditures and Sources of Revenue, Journal of Government Accounting, Volume 2 No. 2, November.
Please, Sofyan Syafri. (2006). Critical Analysis of Financial Statements, Issuer PT. Raja Grafindo Persada, Jakarta
Hilton, Welsch. et al. (2000). Budget, Planning and Profit Control. Jakarta: Salemba Empat
Hindriani. (2012). Government Internal Monitoring System (SPIP) in Budget Planning and Implementation in the Regions (Study at the Madiun District Health Office): Journal Vol. 15, No. 3. ISSN: 1411-0199
Horngren, CT et al. (2003). Cost Accounting A Managerial Emphasis twelfth edition. Stanford University
Indonesian Accounting Association. (2002). Financial Accounting Standards, Salemba Empat, Jakarta
Decree of the President of the Republic of Indonesia Number 84 of the Year (2004) became Presidential Decree of the Republic of Indonesia Number 2 of 2005 concerning the Government Accounting Standards Committee (KSAP)
Kuntadi (2009), Organization and Human Resource Management, Jakarta PT Rineka Cipta.
Masmudi. (2003). 'Measurement of the Performance of Irrigation Projects at the Irrigation Sub-Office of PUPP Sleman Regency for Fiscal Year 2002', Journal of Public Sector Accounting and Finance, vol.03, no. 01, pp. 17-30
Masngudi, and Noor, Salim. (2012) Research Methodology for economics and business, Jakarta: University Press
Nordiawan, Deddi. (2006). Public Sector Accounting. Jakarta: Salemba Empat Santoso. (2008) entitled The Effect of Sector Accounting Implementation
Sudjana Nana. (2009). Research methodology. Bandung: Youth Rosdakarya Sugiyono (2005). Statistics for Research and Applications with SPSS 10.00 for Windows, Alfabeta, Bandung.
Susmanto, Azhar. (2008). Accounting information system, Risk-Control Structure-Development. Bandung: Lingga Jaya.
payanta. (2006). Effect of Auditor Quality, Independence and Audit Opinion on the Quality of Financial Statements. Journal of Business and Management, Vol 6, No. 1.
Government Regulation Number 8 of 2006. Internal Control System (SPI) Government Regulation No. 14 of 2007 concerning Regional Apparatus Organizations
Government Regulation 58 of 2005 Concerning Regional Financial Management Government Regulation Number 60 of 2008, Government Internal Control System (SPIP)
Umar Husein, (2008). Research Methods for Thesis and Business Thesis. Jakarta: PT. King of Grafindo Persada
Widodo, Budiharto. (2004). Computer and Microcontroller Interfacing. Jakarta: Elex Media Komputindo
Wilson. 2001. Prioritizing global conservation efforts. Nature, 440(16):337-340 Wilkinson, Joseph. W, 2000, System Accounting and Information, Edition Three, translator by Marianus Sinaga, Jakarta: Bina Putra Alam.
Yuliani (2010). the influence of accounting understanding, utilization of regional financial accounting information systems and the role of internal audit on the quality of local government financial reports (Study on the City Government of Banda Aceh). Journal of Accounting Studies & Research. Vol. 3. No. 2. July 2010 Pg. 206- 220
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