Juanda, Aan and Nauli, Pigo (2018) Pengaruh Proses Reviu Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Pemahaman Standar Akuntansi Pemerintah sebagai Variabel Moderasi. Jurnal Akuntansi dan Keuangan, 23 (1). pp. 1-48. ISSN 1410-1831


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This study is aimes to determine the effect of financial statements reviews on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, the research used to examine the population or a particular sample, data collection using research instruments, quantitative data analysis / statistics with the aim to test the hypothesis that has been set. The research method used survey method conducted by using questionnaire which first tested the validity and reliability, data collection is also done by observation The population in this study are all Inspectorate in all regions of the Province of Lampung. Respondents in this study were all functional officers and other officials who are members of the Review team at each inspectorate at all regions in the Province of Lampung.The results of data analysis showed that first, the process of review for local government financial statements have positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports. Key words: internal audit, review, goverment accounting standards.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Date Deposited: 06 Jan 2021 01:55
Last Modified: 06 Jan 2021 01:55
URI: http://repository.lppm.unila.ac.id/id/eprint/27240

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