Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)

Pengaruh Implementasi Akuntansi Berbasis Akrual Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Sikka)

Yuliana Anggreani Dua Delang Kolit (Universitas Nusa Nipa)
Elisabeth Yessi Da Rato (Universitas Nusa Nipa)
Amanda Yecci Noeng (Universitas Nusa Nipa)

Article Info

Publish Date
17 May 2024

Abstract

This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study

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Journal Info
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Website

Abbrev

JIESA

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi ...