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Ida Najati
Magister Akuntansi Program Pasca Sarjana Universitas Mataram
Economics, Econometrics & Finance

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Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan Ida Najati; Endar Pituringsih; Animah Animah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.052 KB) | DOI: 10.24843/JIAB.2017.v12.i01.p04

Abstract

The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples quantity which determined by Slovin technique and cluster sampling are 82 respondents, consist of 33 respondents on KPPN Makassar I and 49 respondents on KPPN Makassar II. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation has a significant effect on usage of SAIBA and the usage of SAIBA has a significant effect to quality of Ministry/Board financial accounting report (LKKL). The other finding indicated that accrual accounting implementation has significant effect on quality of Ministry/Board financial accounting report (LKKL). The maximum implementor use SAIBA in the preparation of accrual-based financial accounting report, the more it will improve the quality of Ministry/Board financial accounting report (LKKL).
Co-Authors Animah Animah Endar Pituringsih