PENERAPAN SISTEM PENGENDALIAN INTEREN TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN PUSAT STATISTIK KABUPATEN SIGI

PENERAPAN SISTEM PENGENDALIAN INTEREN TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN PUSAT STATISTIK KABUPATEN SIGI


Abstrak

The sample of this research is the Statistics Central Bureau of Sigi Regency which in preparing the financial statements, they refer to the government regulation number 71 of 2010 on government accounting standards and the principles of good financial management in government which include the budget realization report, balance sheet, operational report, equity changes report and notes on the financial statements on ICS tecnical reporting at Statistics Central Bureau of Sigi Regency, every month they are required to submit reports that have been verified by BPS-RI as a part of the ICS. The method used in this research is descriptive that can explain the relationship between the application of internal control system to the quality of financial statements by looking at the performance of the financial managers and carrying out direct observations on the sources.
Results of this reserach indicate that the Internal Control System affects the performance of financial managers and financial reports at the Statistics Central Bureau in which the Supreme Audit Agency has provided ‘reaseonable’ opinion without any exception. From the opinion obtained by Statistics Central Bureau, it can be proved that the quality of financial statements are in accordance with the criteria of PP 71 of 2010 that is relevant, reliable, understandable and comparable.


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Detail Information

Bagian Informasi
Pernyataan Tanggungjawab Megawati
Pengarang Megawati
Edisi Publish
No. Panggil
Subyek f.ekonomi
Klasifikasi
Judul Seri
GMD Text
Bahasa Indonesia
Penerbit Universitas Muhammadiyah Palu
Tahun Terbit 2017
Tempat Terbit Indonesia
Deskripsi Fisik
Info Detil Spesifik

  Tags :
f.ekonomi

Citation

Megawati. (2017). PENERAPAN SISTEM PENGENDALIAN INTEREN TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN PUSAT STATISTIK KABUPATEN SIGI. Retrieved from http://repository.unismuhpalu.ac.id/?p=show_detail&id=84&ath=Megawati&yr=2017

 



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