Electronic Theses and Dissertation

Tujuan penelitian ini untuk mengetahui pengaruh penerapan standar akuntansi pemerintahan berbasis akrual, kebijakan akuntansi dan pengendalian internal terhadap kualitas pelaporan keuangan di satuan kerja perangkat aceh. populasi penelitian ini adalah semua skpa di pemerintah aceh yang berjumlah 48 skpa. penelitian ini dilakukan pada bagian penatausahaan keuangan pada masing-masing skpa di lingkungan kerja pemerintah aceh. penelitian memilih pejabat penatausahaan keuangan (ppk) dan bendahara pada setiap skpa. metode analisis data pada penelitian ini menggunakan metode analisis regresi berganda. hasil penelitian menunjukkan bahwa pengaruh penerapan standar akuntansi pemerintahan berbasis akrual (x1), kebijakan akuntansi (x2) dan pengendalian internal (x3) secara simultan berpengaruh terhadap kualitas laporan keuangan. penerapan standar akuntansi pemerintahan berbasis akrual (x1) terhadap kualitas laporan keuangan berpengaruh secara parsial. hasil pengujian menunjukkan nilai koefisien regresi variabel penerapan standar akuntansi pemerintahan berbasis akrual (x1) sebesar β1 = 0,273. pengujian hipotesis menunjukkan bahwa βi ≠ 0 maka h0 diterima, yaitu penerapan standar akuntansi pemerintahan berbasis akrual (x1), berpengaruh terhadap kualitas laporan keuangan. kebijakan akuntansi (x2) berpengaruh terhadap kualitas laporan keuangan. hasil pengujian menunjukkan nilai koefisien regresi variabel pelatihan teknis (x2) sebesar β2 = 0,228. pengujian hipotesis menunjukkan bahwa βi ≠ 0 maka h0 diterima, yaitu kebijakan akuntansi (x2) berpengaruh terhadap kualitas laporan keuangan. pengendalian internal (x3) berpengaruh terhadap kualitas laporan keuangan. hasil pengujian menunjukkan nilai koefisien regresi variabel sistem pengendalian intern (x3) sebesar β3 = 0,335. pengujian hipotesis menunjukkan bahwa βi ≠ 0 maka h0 diterima, yaitu pengendalian internal (x3) berpengaruh terhadap kualitas laporan keuangan. kata kunci: kebijakan akuntansi, kualitas pelaporan keuangan, penerapan standar akuntansi pemerintahan berbasis akrual, pengendalian internal

The purpose of this study was to determine the effect of applying accrual-based government accounting standards, accounting policies and internal controls on the quality of financial reporting in the Aceh Work Unit. The population of this study is all SKPA in the Government of Aceh, totaling 48 SKPA. This research was conducted in the financial administration section of each SKPA within the working environment of the Government of Aceh. The research selected Financial Administration Officers (PPK) and Treasurers for each SKPA. Methods of data analysis in this study using multiple regression analysis method. The results showed that the effect of applying accrual-based government accounting standards (X1), accounting policies (X2) and internal control (X3) simultaneously affected the quality of financial reports. The application of accrual-based government accounting standards (X1) has a partial effect on the quality of financial statements. The test results show that the regression coefficient value of the variable application of accrual-based government accounting standards (X1) is β1 = 0.273. Testing the hypothesis shows that βi ≠ 0, then H0 is accepted, namely the application of accrual-based government accounting standards (X1), has an effect on the quality of financial reports. Accounting policies (X2) affect the quality of financial reports. The test results show that the regression coefficient value of the technical training variable (X2) is β2 = 0.228. Hypothesis testing shows that βi ≠ 0 then H0 is accepted, namely accounting policy (X2) affects the quality of financial reports. Internal Control (X3) affects the quality of financial reports. The test results show that the regression coefficient value of the internal control system variable (X3) is β3 = 0.335. Hypothesis testing shows that βi ≠ 0 then H0 is accepted, namely Internal Control (X3) affects the quality of financial reports. Keywords: Accounting Policies, Application of Accrual-Based Government Accounting Standards, Internal Control, Quality of Financial Reporting