Authors:

Ida Najati, Endar Pituringsih, Animah Animah

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).”

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PDF:

https://jurnal.harianregional.com/jiab/full-24909

Published

2017-02-17

How To Cite

NAJATI, Ida; PITURINGSIH, Endar; ANIMAH, Animah. Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 12, n. 1, p. 25-35, feb. 2017. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-24909. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/JIAB.2017.v12.i01.p04.

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Issue

Vol 12 No 1 (2017)

Section

Articles

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