PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KINERJA MANAJERIAL TERHADAP AKUNTABILITAS KEUANGAN DAERAH DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Provinsi Banten)
| Main Author: | SARIYAH, SARIYAH |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2846/1/PENGARUH%20PENERAPAN%20STANDAR%20AKUNTANSI%20PEMERINTAH%20DAN%20KINERJA%20MANAJERIAL%20TERHADAP%20AKUNTABILITAS%20KEUANGAN%20DAERAH%20DENGAN%20PENGENDALIAN%20INTERNAL%20SEBAGAI%20VARIABEL%20INTERVENING.PDF https://eprints.untirta.ac.id/2846/ |
Daftar Isi:
- This study aims to examine the effect of the application of government accounting standards and managerial performance to the accountability of regional finances with internal control as intervening variables (case study on the organization of regional apparatus (opd) Banten province). The independent variables used in this study are government accounting standards and managerial performance. The dependent variable in this study is regional financial accountability. and use intervening variable that is internal control. The samples were selected using purposive sampling obtained by 15 units of regional apparatus organization (opd) Banten province. Methods of data collection is done by distributing questionnaires to users of local government financial statements within the organization of regional apparatus Banten. The analysis technique used multiple regression and path analysis test to calculate intervening variable. The results show the government accounting standards, managerial performance and internal control directly affect the financial accountability of the region. This means that with the application of government accounting standards, managerial performance and internal controls, the financial statements produced by local governments have a good output, reliable and understandable and can get a good opinion from the BPK. Government accounting standards and managerial performance have an indirect effect on local financial accountability through internal control. This means that the implementation of internal control as a mediation variable between government accounting standards and managerial performance with regional financial accountability will improve the quality of financial accountability of the OPD and can obtain good opinion from the BPK.