Pengaruh akuntabilitas, transparansi, dan sistem akuntansi berbasis akrual terhadap kualitas laporan keuangan

Mellia Deviana, Mellia and Delli Maria, Delli Maria (2024) Pengaruh akuntabilitas, transparansi, dan sistem akuntansi berbasis akrual terhadap kualitas laporan keuangan. Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.

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ABSTRAK MELLIA.pdf
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Abstract

This research aims to determine the effect of accountability, transparency, and an accrual-based accounting system on the quality of financial reports. This type of research is quantitative research. The data source used in this research is primary data. The data collection method uses the field research method by going directly to the field. The population in this study was the head of the finance sub-division and two accounting staff in each OPD of Bandar Lampung City. The sampling method in this research is non-probability sampling with purposive sampling technique. The data analysis method used in this research uses a statistical analysis program, namely the Statistical Program For Social Science (SPSS). The results of this research found that accountability does not have a positive and significant effect on the quality of financial reports, while transparency and an accrual-based accounting system have a positive and significant effect on the quality of financial reports. Keywords: Accountability, Transparency and Accrual-Based Accounting System, Quality of Financial Reports

Item Type: Thesis (Skripsi)
Subjects: 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi
eSkripsi
Divisions: E-Book > Ekonomi_Bisnis > Akuntansi
Depositing User: Mellia Deviana Mellia Deviana
Date Deposited: 13 Mar 2024 03:08
Last Modified: 13 Mar 2024 03:08
URI: http://repo.darmajaya.ac.id/id/eprint/15032

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