{"data":{"id":1274,"url":"https:\/\/repo.xbbh.net\/items\/1274","status":"published","type":"thesis","title":"PENGARUH SISTEM PENGENDALIAN INTERNAL  DAN PEMAHAMAN BASIS AKRUAL  TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Perangkat Daerah Kota Bandung)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan pengaruh sistem pengendalian internal dan pemahaman basis akrual terhadap kualitas laporan keuangan. Data yang digunakan dalam penelitian ini adalah data primer dengan membagikan   kuesioner   kepada   seluruh   pegawai   pada   pemeriksa\/auditor   dan pengawas penyelenggaraan  urusan pemerintahan di daerah (P2UPD) di Inspektorat Jalan Tera No. 20 Kota Bandung. Adapun sampel yang digunakan dalam penelitian ini adalah sampel jenuh dengan 52 sampel. Pengujian hipotesis menggunakan teknik regresi linear berganda, uji korelasi, dan uji koefisien determinasi dengan alat bantu SPSS 24. Berdasarkan  hasil pengujian maka diperoleh nilai parsial untuk sistem pengendalian internal sebesar 10,33%, maka secara parsial sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan. Nilai parsial untuk pemahaman  basis  akrual  sebesar  26,55%,  maka  secara  parsial  pemahaman  basis akrual berpengaruh terhadap kualitas laporan keuangan. Sedangkan nilai simultan sebesar 36,84%, maka secara simultan sistem pengendalian internal dan pemahaman basis akrual berpengaruh terhadap kualitas laporan keuangan.","abstract_alt":null,"creators":[{"role":"author","family_name":"RAHMAN","given_name":"ARIF","orcid":null,"national_id":"1112161003"},{"role":"advisor","family_name":"Rustandi","given_name":"Bambang","orcid":null,"national_id":null}],"year":2020,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Sistem Pengendalian Internal","Pemahaman Basis Akrual","dan Kualitas\nLaporan Keuangan."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"RAHMAN, ARIF (2020) PENGARUH SISTEM PENGENDALIAN INTERNAL  DAN PEMAHAMAN BASIS AKRUAL  TERHADAP KUALITAS LAPORAN KEUANGAN (Survey Pada Perangkat Daerah Kota Bandung). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":3770579,"sha256":"1d88a308ca6c817d44b74b35a0a1bd79e04ecd76374fcd873ab93d3802c40a1c","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6212\/COVER.pdf"},{"name":"DAFTAR_LAMPIRAN.pdf","section":"appendix","mime_type":"application\/pdf","size":85493,"sha256":"00bdfcd211851f7c466a50024256b7a714a8c00fc339f2e4ae28f0474566d9fc","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6213\/DAFTAR_LAMPIRAN.pdf"},{"name":"DAFTAR_TABEL.pdf","section":null,"mime_type":"application\/pdf","size":89623,"sha256":"89b5936b3ec2d7628a0569d66c06b4323be9a8c8ed324ecc9f0a086621872658","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6214\/DAFTAR_TABEL.pdf"},{"name":"20210412023516.pdf","section":null,"mime_type":"application\/pdf","size":848381,"sha256":"d548d38002a17a0491e8a723ae5f083191b19c5bf5accfac8d0125567d6a0ce4","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6215\/20210412023516.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":88842,"sha256":"e3040f847fb6921650ef3adf2f18b145a9d3451af38d13a31a45d6d5d33ecb05","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6216\/ABSTRAK.pdf"},{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":267911,"sha256":"8898e5064b70d41d031cbf9104d9d795145391cacf4ad43cb4adf17785dd3ad5","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6217\/KATA_PENGANTAR.pdf"},{"name":"DAFTAR_ISI_fix.pdf","section":"front_matter","mime_type":"application\/pdf","size":156153,"sha256":"1da0e02ddfda9731b77c1219f0400a78f60745ea2abc3ba95fd403be228f3e30","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6218\/DAFTAR_ISI_fix.pdf"},{"name":"DAFTAR_GAMBAR.pdf","section":null,"mime_type":"application\/pdf","size":83287,"sha256":"6171a42595008c4c28791b49246fc09c062af61b76028dfdffcb774f1ec8d193","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1274\/files\/6219\/DAFTAR_GAMBAR.pdf"}],"published_at":"2021-07-12T03:32:03+00:00","updated_at":"2026-10-31T06:48:57+00:00"}}