PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KEANDALAN LAPORAN KEUANGAN (Studi Kasus Pada BPKD Kabupaten Luwu)

YANGSI, PUTRI (2021) PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KEANDALAN LAPORAN KEUANGAN (Studi Kasus Pada BPKD Kabupaten Luwu). Skripsi thesis, Universitas Muhammadiyah Palopo.

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Abstract

This study aims to determine the effect of the regional financial accounting system on the reliability of financial reports at the Luwu Regency BPKD. The population in this study are employees who work at the office of the Regional Financial Management Agency of Luwu Regency as many as 48 people. The sample in this study was taken using saturated sampling, namely the number of samples equal to the existing population. Data collection techniques used are field studies and library research. The instrument used in this study was a closed question (questionnaire), by first testing the validity and reliability. Data analysis using Descriptive Analysis Method, Simple Linear Regression Analysis, Coefficient of Determination and T Test Test Statistical Packages for Social Science (SPSS). The results of this study indicate that the regional financial accounting system has a significant effect on the reliability of financial statements. Keywords: Regional Financial Accounting System And Financial Report Reliability.

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