PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE (GGG) DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Kasus Pemerintah Daerah Provinsi Di Jawa Barat dan Banten)
DOI:
https://doi.org/10.31000/bvaj.v2i1.975Abstrak
Abstrak Bentuk pertanggungjawaban dalam penyelenggaraan Pemerintahan salah satunya adalah upaya konkrit untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan pemerintah, baik pemerintah pusat maupun pemerintah daerah dengan menyampaikan laporan pertanggungjawaban berupa laporan keuangan.Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good government governance dan penerapan sistem pengendalian intern pemerintah terhadap kualitas pelaporan keuangan daerah pada Provinsi Jawa Barat dan Banten. Data yang digunakan adalah data primer yang diperoleh melalui keusioner. Metode analisis data yang digunakan adalah regresi linier berganda.Hasil dari penelitian ini Penerapangood government governanceberpengaruh terhadap kualitas pelaporan keuangan, sedangkan Penerapan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas pelaporan keuangan daerah. Kata kunci: Good Government Governance, Sistem Pengendalian Intern Pemerintah, Kualitas Pelaporan Keuangan.
Abstract
The main function of responsibility of govermential management is how to implement transparancy and accountability of financial management. Local goverment and Central goverment must provide the financial statement as concolidate. This research aim to understand what relation between Good Government governance and internal control system of government and financial statement reporting in West Java and Banten province. Analysis by using data primer that source from questioner. Analysis metodh by using multiple linear regresion . Result of this research descript that good government governance has a strong relation to financial statement quality, as while internal control system of government has a weak relation to financial statement quality.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
pernyataan bahwa pemegang hak artikel
Authors who publish with International Journal of Advances in Intelligent Informatics agree to the following terms: Authors retain copyright and grant the International Journal of Advances in Intelligent Informatics right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in International Journal of Advances in Intelligent Informatics. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in International Journal of Advances in Intelligent Informatics. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
