Zein, Fahrizal Akhmad (2024) Pengaruh Penerapan Good Governance dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemda Kabupaten Mojokerto. (The Effect of the Implementation of Good Governance and Government Accounting Standards on the Quality of Financial Statements of the Mojokerto Regency Government). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This research aims to determine the effect of implementing good governance and implementing Government Accounting Standards on the quality of Mojokerto Regency Financial Reports. The research method used is a quantitative descriptive method by distributing questionnaires to Regional Working Unit who are included in the research sample. This research covers all Regional Working Unit in Mojokerto Regency, totaling 47 Regional Working Unit. Sample determination was carried out using the purposive sampling method. The total sample used was 19 Regional Working Unit. Data collection was carried out using a questionnaire that had been tested for validity and reliability. The number of questionnaires distributed was 59 questionnaires which were filled in by the accounting or finance staff of each Mojokerto Regency Regional Working Unit. The data analysis technique used is multiple linear regression The results of this research show that in Regional Working Unit Mojokerto Regency, the implementation of Government Accounting Standard has a positive and significant effect on the quality of the Mojokerto Regency Financial Report with significant value of 0,005 < 0,05. The good governance variable has a significant negative effect with significant value of 0,005 < 0,05. Meanwhile, simultaneously it has a significant effect on the quality of the Financial Report with significant value of 0,013 < 0,05. By determination, the R square value or coefficient of determination is 14.3%, which means that the variables researched are able to explain the effect on the quality financial report as much as 14.3% and the rest is influenced by other variables that were not used in this research
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Implementation of Good Governance, Government Accounting Standar implementation, Financial Report Quality |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1222000064 Fahrizal Akhmad Zein |
Date Deposited: | 12 Aug 2024 02:12 |
Last Modified: | 12 Aug 2024 02:12 |
URI: | http://repository.untag-sby.ac.id/id/eprint/30654 |
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