The Effect of Government Internal Control System (Spip), Application of Government Accounting Standards (SAP), and Competence of Accounting Staff on the Quality of Financial Reports to the City of Surabaya

Setyani, Mita Dwi (2022) The Effect of Government Internal Control System (Spip), Application of Government Accounting Standards (SAP), and Competence of Accounting Staff on the Quality of Financial Reports to the City of Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

The city of Surabaya is one of the largest cities in Indonesia, which is located in the province of East Java. The city of Surabaya is the capital of East Java Province. The phenomenon of fluctuations in financial statements that is reflected in the audit opinion by BPK-RI on the quality of local government financial reports provides evidence that there are factors that affect the quality of financial reports that need to be examined and the report can be taken into consideration or input for the government in improving maintaining the quality of its financial reports. This study aims to determine the effect of the Government's Internal Control System, the Implementation of Government Accounting Standards (SAP), and the Competence of Accounting Staff on the Quality of the Financial Reports of the Surabaya City Government. The data collection method in this study used a questionnaire. The number of samples in this study were 57 Surabaya city government employees who were directly involved in making financial reports. The sampling technique used was purposive sampling. Based on the results of primary data processing using multiple linear regression models, F-test, and t-test, it is known that partially the Government Internal Control System (SPIP) has no effect on the quality of the local government's financial statements in the City of Surabaya, Implementation of Government Accounting Standards (SAP) has a positive and positive effect. significantly to the quality of the financial statements of the local government of the city of Surabaya, the competence of the accounting staff has a positive and significant effect on the quality of the financial statements of the local government of the city of Surabaya. Simultaneously the variables of the Government's Internal Control System, the Application of Government Accounting Standards (SAP), and the Competence of Accounting Staff simultaneously affect the quality of the financial statements of the local government of the City of Surabaya. Keywords: Government Internal Control System (SPIP), Implementation of Government Accounting Standards (SAP), Accounting Staff Competence and quality of local government financial reports

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Sistem Pengendalian Intern Pemerintah (SPIP), Penerapan Standar Akuntansi Pemerintahan (SAP), Kompetensi Staf Akuntansi dan kualitas laporan keuangan pemerintah daerah
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1221800042 Mita Dwi Setyani
Date Deposited: 17 Mar 2022 12:30
Last Modified: 24 May 2022 06:29
URI: http://repository.untag-sby.ac.id/id/eprint/15178

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