PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN

ABSTRACT Satuan Kerja Perangkat Daerah receives Unqualified Opinion opinion in 2014 and 2015, but the Audit Agency audit finds that there are still weaknesses in the internal control system, which is still a lot of supervision that needs to be improved. The research method used is purposive sampl...

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Main Authors: I Wayan Nico Setiawan, Gayatri .
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-09-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/33858
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spelling doaj-39438dafa0534a00b93dde896164e7f22020-11-25T00:37:54ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-09-0167170033858PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGANI Wayan Nico SetiawanGayatri .ABSTRACT Satuan Kerja Perangkat Daerah receives Unqualified Opinion opinion in 2014 and 2015, but the Audit Agency audit finds that there are still weaknesses in the internal control system, which is still a lot of supervision that needs to be improved. The research method used is purposive sampling method with criterion 47 SKPD and criteria of respondents are 141 respondents consisting of head SKPD, head of sub finance department, and head sub part of reporting participating in making financial report. Data collection was done by distributing questionnaires directly to each SKPD in Gianyar regency. The analysis technique used is multiple linear regression. The result of analysis shows that accrual based accounting in making financial report without supervision and motivation from superiors of financial statements prepared to get better result, with the internal control system that supervise and direct from principal and agent so that can give actual information to be submitted in the preparation of financial statements, the need for work motivation in making financial statements so that local governments can complete the financial statements on time and can convey the actual information for its users. This study concludes that accrual-based accounting, internal control system, and work motivation have a positive effect on the quality of financial statements   Keywords :   accrual based accounting, internal control system, work motivation, quality of financial statementshttps://ojs.unud.ac.id/index.php/Akuntansi/article/view/33858
collection DOAJ
language Indonesian
format Article
sources DOAJ
author I Wayan Nico Setiawan
Gayatri .
spellingShingle I Wayan Nico Setiawan
Gayatri .
PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN
E-Jurnal Akuntansi
author_facet I Wayan Nico Setiawan
Gayatri .
author_sort I Wayan Nico Setiawan
title PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN
title_short PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN
title_full PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN
title_fullStr PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN
title_full_unstemmed PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN
title_sort pengaruh akuntansi berbasis akrual, sistem pengendalian intern dan motivasi kerja pada kualitas laporan keuangan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-09-01
description ABSTRACT Satuan Kerja Perangkat Daerah receives Unqualified Opinion opinion in 2014 and 2015, but the Audit Agency audit finds that there are still weaknesses in the internal control system, which is still a lot of supervision that needs to be improved. The research method used is purposive sampling method with criterion 47 SKPD and criteria of respondents are 141 respondents consisting of head SKPD, head of sub finance department, and head sub part of reporting participating in making financial report. Data collection was done by distributing questionnaires directly to each SKPD in Gianyar regency. The analysis technique used is multiple linear regression. The result of analysis shows that accrual based accounting in making financial report without supervision and motivation from superiors of financial statements prepared to get better result, with the internal control system that supervise and direct from principal and agent so that can give actual information to be submitted in the preparation of financial statements, the need for work motivation in making financial statements so that local governments can complete the financial statements on time and can convey the actual information for its users. This study concludes that accrual-based accounting, internal control system, and work motivation have a positive effect on the quality of financial statements   Keywords :   accrual based accounting, internal control system, work motivation, quality of financial statements
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/33858
work_keys_str_mv AT iwayannicosetiawan pengaruhakuntansiberbasisakrualsistempengendalianinterndanmotivasikerjapadakualitaslaporankeuangan
AT gayatri pengaruhakuntansiberbasisakrualsistempengendalianinterndanmotivasikerjapadakualitaslaporankeuangan
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