Penulis / NIM
ABDUL THALIB DULLAH / 241408004
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
SAHMIN NOHOLO, SE, MM / 0017066704
Pembimbing 2 / NIDN
SITI PRATIWI HUSAIN, SE, M.Si / 0009038601
Abstrak
ABSTRACT
Abd. Talib Abdullah, 241 408 004. 2012. The Influence on Application of Governmental Accounting Standards toward the Quality of Financial Reports. Thesis. Major of Accounting, Department of Accounting, Faculty of Economics and Business, State University of Gorontalo. Supervisor: Sahmin Noholo, SE, MM; Co-Supervisor: Siti Pratiwi Husain, SE, M.Si.
The study aims to identify and analyze magnitude of influence on application of Governmental Accounting Standards (SAP) toward the quality of financial reports of Gorontalo Province. The research was conducted by sending questionnaires to employees who in charge making up financial statements at 11 SKPDs of Gorontalo Province. Study using questionnaire instruments. Data were analyzed using simple regression. The results of this study indicate that there are positive and significant affect on implementation of SAP to the quality of the financial statements of SKPDs in Gorontalo Province. Regression coefficients of variables that SAP is positive, indicating that if the implementation of SAP better it will lead to improve the quality of financial reports produced by SKPDs of Gorontalo Province.
Keywords: Government Accounting Standards (SAP), Quality of Financial
Statements.
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