Contoh Jurnal Ilmiah Akuntansi Audit Internal Pdf

Contoh Jurnal Ilmiah Akuntansi Audit Internal Pdf

ABSTRACT

This research was conducted on the basis of the phenomenon of the audit result of the Supreme Audit Board of the Republic of Indonesia (BPK-RI) that the local government financial statements do not meet the criteria as the requirements of qualified financial statements. The criteria and elements of financial statement quality are relevant, reliable, comparable and understandable. Factors affecting the quality of the financial statements are alleged to be accounting comprehension (X1), utilization of regional financial accounting information system (X2) and the role of internal audit (X3). The population in this study SKPD submits the financial statements. The data used are primary data obtained from the respondents through the distribution of questionnaires. Furthermore, to test data validity test, reliability test and hypothesis testing. The data obtained is then done multiple linear regression analysis between independent variables with dependent variable either simultaneously or partially. The result of research indicates that all independent variables are derived simultaneously have a positive effect to the quality of financial statements. This is shown by the value of R2 of 0.281 is greater than the value of 0. The effect of 28.1% indicates that the effect is weak because the coefficient of determination R2 = 0.281 is smaller than 0.5. Allegedly there are other factors that affect the quality of financial statements. Meanwhile, the relationship between independent variables and dependent variable partially indicates that the understanding of accounting affects the quality of financial statements of 20.7%, the utilization of regional financial accounting information systems affect the quality of financial statements of 5% and the role of internal audit affect the quality of financial statements of 12.1 %. Keywords: Accounting Understanding, Regional Financial Accounting Information System, Internal Audit Role and Quality of Financial Statement

  1. PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kota Banda Aceh)
  2. PERAN PENGENDALIAN INTERNAL PADA AUDIT SISTEM INFORMASI DALAM SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI
  3. Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah, Dan Sistem Pengendalian Intern (Internal Audit) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Kuantan Singingi)
  4. PENGARUH AUDIT INTERNAL TERHADAP PENGGUNAAN SISTEM AKUNTANSI MANAJEMEN DAN DAMPAKNYA PADA KINERJA PERUSAHAAN (SURVEY PADA BUMN DI INDONESIA)
  5. KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL
  6. Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan (Survey pada Koperasi Pegawai Republik Indonesia Kota Bandung)

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