JRAA Vol.3 No.3, November 2016 PENGARUH PENERAPAN STANDAR AKUNTANSI BERBASIS AKRUAL, PENERAPAN SISTEM AKUNTANSI DAN PELAPORAN, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PUSAT (STUDI EMPIRIS PADA ENTITAS KEMENTERIAN NEGARA/LEMBAGA TAHUN ANGGARAN 2015)

PENGARUH PENERAPAN STANDAR AKUNTANSI BERBASIS AKRUAL, PENERAPAN SISTEM AKUNTANSI DAN PELAPORAN, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PUSAT (STUDI EMPIRIS PADA ENTITAS KEMENTERIAN NEGARA/LEMBAGA TAHUN ANGGARAN 2015)

Abstract

This study examines and analyzes the variable application of accrual-based accounting standards, accounting and reporting system with a proxy that is the unit of accounting size and internal control systems with the proxy that the audit opinion the previous year, expenditures and fixed assets to the quality of the central government's financial statements for Fiscal Year 2015.The population in this study is the reporting entity is the state ministries / institutions which is a unit that organizes the accounting and reporting. This study uses secondary data from Badan Pemeriksa Keuangan (BPK) examination of the financial statements 2014-2015 and overview of semester examination results of 2014, 2015 and 2016. The analytical tool used in this research is the logistic regression for dependent and independent variables are categorical. The data were analyzed using descriptive statistics and then testing the hypothesis by using test with eView 9. The results showed that the variable application of accrual-based accounting standards, accounting and reporting systems with a proxy that is the unit of accounting size and internal control systems with the proxy that expenditures and fixed assets affect the quality of the financial statements of the central government. While the audit opinion the previous year does not affect the quality of the financial statements of the central government.