Pengaruh Sistem Akuntansi Keuangan Daerah (SAKD) dan Good Government Governance terhadap Kualitas Informasi Laporan Keuangan pada Pemerintah Daerah Kota Bandung
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Abstract
Abstract
Until now, the accountability report must be presented by the local government in accordance with the regulations regarding financial reports prepared by the local government as well as the financial accounting system owned by the local government which is effective. Because the system used can have a contribution in terms of recording and reporting regional finances, especially in terms of control for local government performance reports. In achieving its target, the government of a region makes the financial accounting system of the local government which has quality as a guideline that regulates the process of financial activities in the government environment. Good governance is used as a desire to improve the principles of democracy and attain the rights of the people. From the concept compiled by the author, there is the importance of accountability, transparency, and internal control that can be accounted for in local government. Regarding the sample used as many as 34 employees, therefore this study aims to see how much the contribution of each variable in supporting the quality of financial reports and to examine the relationship between variables of regional financial accounting systems and good government governance on the quality of financial report information.
Abstrak
Hingga kini laporan pertanggungjawaban wajib disajikan oleh pemerintah daerah yang sesuai dengan aturan mengenai laporan keuangan yang disusun oleh pemerintah daerah serta sistem akuntansi keuangan yang dimiliki oleh pemerintah daerah yang efektif. Karena dari sistem yang gunakan dapat memiliki andil dari segi pencatatan dan pelaporan keuangan daerah terutama dari segi pengendalian untuk laporan kinerja pemerintah daerah. Dalam mencapai targetnya pemerintah suatu daerah menjadikan sistem akuntansi keuangan dari pemerintah daerah tersebut yang memiliki kualitas sebagai pedoman yang mengatur dalam proses aktivitas keuangan di lingkungan pemerintahan. Tata kelola pemerintahan yang baik dijadikan sebagai keinginan untuk meningkatkan asas demokrasi dan ketercapaian hak dari rakyat. Dari konsep yang disusun oleh penulis terdapat pentingnya suatu akuntabilitas, transparansi, dan pengendalian internal yang dapat dipertanggungjawabkan pada pemerintahan daerah. Mengenai sampel yang digunakan sebanyak 34 pegawai, maka dari itu penelitian ini bertujuan untuk melihat seberapa besar kontribusi setiap variabel dalam menunjang kualitas laporan keuangan dan untuk menguji hubungan antara variabel sistem akuntansi keuangan daerah dan good government governance terhadap kualitas informasi laporan keuangan.
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