JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan

PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Survey pada SKPD Kota Lhokseumawe)

STIE Lhokseumawe (Unknown)



Article Info

Publish Date
21 Jan 2023

Abstract

This study aims to examine influence the understanding of accounting and regional financial accounting system on the quality of financial statements at SKPD Kota Lhokseumawe. The data used in this study are primary data by dividing questionnaires to 114 respondents used as research samples. Data processing is done through multiple linear equations model. The result of research shows that: In partial, the understanding of accounting has influence not significant on the quality of financial statements at SKPD Kota Lhokseumawe and regional financial accounting system have a significant effect on the quality of financial statements at SKPD Kota Lhokseumawe. Simultaneously the understanding of accounting and financial accounting system has significant effect on the quality of financial statements at SKPD Kota Lhokseumawe. Understanding the accounting and financial accounting system of the region has a strong relationship with the quality of financial statements at SKPD Lhokseumawe. Understanding of accounting and financial accounting system of area have ability in explaining influence to quality of financial report at SKPD Kota Lhokseumawe.

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Journal Info

Abbrev

jtb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

JAKTABANGUN (Jurnal of Accounting and Development Economics) is a peer-reviewed journal that publishes research articles and theoretical articles in the fields of development economics, accounting, management and business. This journal provides open access which allows articles to be made freely ...