| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Irfania, Naila |
|
| dc.creator |
Fadilah, Sri |
|
| dc.creator |
Nurhayati, Nurhayati |
|
| dc.date |
2016-02-20 |
|
| dc.date.accessioned |
2019-09-12T07:05:05Z |
|
| dc.date.available |
2019-09-12T07:05:05Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3134 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24793 |
|
| dc.description |
Based on PP No. 71 Year 2010, to release a useful financial statement, there has to be good quality of information. The quality of the statement is reflected from its qualitative characteristic whih are relevant, reliable, comparable and comprehensive. The application of fair value and accrual basis is believed to be able to increase the quality of a financial statement because the calculation of fair value will influence the reliability and the relevanceof information in the financial statement and the accrual basis accounting that will create a valid, accurate, comprehensive and relevant financial statement. this research aims to iinvestigate the influence of the application of fair value and the accrual basis accounting toward the quality of local government's financial statement. The test instrument in this research is multiple linear regression analysis.To accomodate the research aim, the method used in this research is quantitative with a survey approach through questionaire as its medium of data collecting. The questionaire is distributed to authorized personnel in charge of compiling the local government's financial statement in Region IV West java.The research result shows that the application of the fair value and the accrual basis affect the quality of local government's financial statement. |
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| dc.description |
Berdasarkan PP No. 71 Tahun 2010, untuk menghasilkan laporan keuangan yang bermanfaat bagi para pemakainya, maka informasi yang terdapat dalam laporan harus berkualitas. Kualitas laporan keuangan tersebut tercermin dari karakteristik kualitatif yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. Penerapan fair value dan basis akrual diyakini dapat meningkatkan kualitas laporan keuangan karena pengukuran fair value akan mempengaruhi keandalan dan relevansi informasi yang terkandung di dalam laporan keuangan dan akuntansi berbasis akrual akan menghasilkan laporan keuangan yang bisa dipercaya, akurat, komprehensif dan relevan. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan fair value dan basis akrual terhadap kualitas laporan keuangan pemerintah daerah. Alat uji yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Untuk kegunaan penelitian tersebut, penelitian menggunakan metode kuantitatif dengan pendekatan survey melalui teknik pengumpulan data berupa kuesioner yang disebarkan kepada pihak-pihak yang berperan dalam penyusunan laporan keuangan pemerintah daerah di wilayah IV Jawa Barat. Hasil penelitian menunjukkan bahwa penerapan fair value dan basis akrual berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3134/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 213-218 |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 213-218 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Proceedings of Accounting |
|
| dc.subject |
fair value, the accrual basis, the quality of local government financial statements |
|
| dc.subject |
Prosiding Akuntansi |
|
| dc.subject |
Fair Value; Basis Akrual; Kualitas Laporan Keuangan Pemerintah Daerah |
|
| dc.title |
The Influence of The Application of Fair Value and Accrual Basis on The Quality of Local Government Financial Statements (A study on Government of Region IV West Java) |
|
| dc.title |
Pengaruh Penerapan Fair Value dan Basis Akrual terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Pemerintahan di Wilayah IV Jawa Barat) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
quantitative |
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| dc.type |
Kuantitatif |
|