ANALISIS KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN TANA TORAJA

Erin Lebang Tangkelayuk Afian Dezi Sanda Sipi

Sari


This study aims to analyze the Quality of Financial Statements of the Regional Government of Tana Toraja Regency. This research data was obtained through financial reports and interviews with the Regional Financial and Asset Management Agency (BPKAD). Based on PP 71 of 2010, the quality of Reports from the Central and Regional Governments must meet the Qualitative Characteristics. The objectives of this study include the Government Accounting Standards, the quality of Human Resources, the Utilization of Government Information Technology influencing the quality of financial reports in the Tana Toraja Regency Government. This study uses a qualitative approach, data collection techniques used in this study are interviews and documentation, the analytical techniques used are descriptive analysis techniques. Data analysis is done by collecting, processing and interpreting the data obtained. The results of this study indicate that Government Accounting Standards, Quality of Human Resources, Use of Information Technology Influence the Quality of Financial Statements of the Regional Government of Tana Toraja Regency.

 


Kata Kunci


Quality of financial statements, Application of government accounting standards, Quality of human resources, Utilization of information technology

Teks Lengkap:

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Referensi


Alam S., 2007. Sistem Akuntansi Keuangan .Jakarta : Salemba Empat. h.24.

Susanto, A. and La Midjan, 2007.Sistem Informasi Akuntansi I, Lingga Jaya, Jakarta

Partono, 2000. "Laporan Keuangan Pemerintah: Upaya Menuju Transparansi dan Akuntabilitas". Media Akuntansi

Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan

Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan


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