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All Journal Jurnal Akuntansi Muhammadiyah KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal EMT KITA EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Empowerment: Jurnal Pengabdian Masyarakat
Emmi Suryani Nasution
Universitas Muhammadiyah Aceh
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Journal : KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi

 1 
PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH PADA KABUPATEN ACEH BESAR Emmi Suryani; Ismail Ismail
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.37 KB)

Abstract

This research is empirical, where the purpose of this study is to determine the effect of the level of understanding of the principles of accountability, transparency and public participation both partially and simultaneously (together) on the quality of the financial statements of the Aceh Provincial Government.The population in this study were all of the Dinas in Aceh Province as many as 38 Agencies, which included the Secretariat, Offices, Regional Technical Agencies, and Bodies in the Aceh Besar District Government. While 115 people were taken as a sample, the sample of this study will be taken using a proportionate stratified random sampling technique. While the results of testing simultaneously obtained Fcount of 41,819, while Ftable at the significance level  = 5% is equal to 2.686. This shows that Fcount> Ftable, with a probability level of 0.000. Thus the results of this calculation can be taken as a decision that accepts alternative hypotheses and rejects the null hypothesis, meaning that the variables of accountability (x1), transparency (x2) and public participation (x3), together have a significant effect on the quality of the financial statements of the Agency Aceh Besar Government.While partially the accountability variables (x1), transparency (x2), public participation (x3) also affect the quality of the financial statements of the Government of Aceh Besar.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PT. PLN (PERSERO) KOTA BANDA ACEH Irmawarti Irmawarti; Emmi Suryani; Eva Yulia
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.42 KB) | DOI: 10.55744/kolegial.v6i2.67

Abstract

The purpose of this study is to find out whether the quality of human resources, the use of information system technology and internal control together affect the reliability and timeliness of financial reporting at PT. PLN (Persero) Kota Banda Aceh. The population of this research is all employees at PT. PLN (Persero) Kota Banda Aceh which numbered 175 people. While the study sample was 64 employees. Based on the results of the research that has been done, that the Utilization of Information Technology and Internal Control affects the Reliability and Timeliness of Financial Reporting at PT. PLN (Persero) Banda Aceh. Constant value of 6.795, Manuasia Resource Capacity has a positive effect on Reliability and Timeliness of Financial Reporting of 0.782. Utilization of information technology has a positive effect on Reliability and Timeliness of Financial Reporting on PLN (Persero) Kota Banda Aceh, the effect is 0.420 units, Internal control has a positive effect on Reliability and Timeliness of Financial Reporting at PLN (Persero) Banda Aceh City of 0.673 units, Value correlation coefficient (R) of 0.792, the value of determination coefficient (R2) is 0.637.
Co-Authors Adel Viani Amatul Firdalisa Eva Yulia Intan Rizkia Chudri Ira Dama Yanti Irmawarti Irmawarti Ismail Ismail Maidar Maidar Manovri Yeni mulyadi ar Nadia Ulfa Rizki Munazar Suci Rizka Ramadhani Susanti Susanti syamsidar syamsidar Tafiani Marunduri Yusliana Yusliana