Pengaruh Kesesuaian Standar Akuntansi Pemerintah, Efektivitas Pengendalian Internal Pemerintah, Kecukupan Pengungkapan dan Kepatuhan Perundang-undangan terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kota Tegal pada Opini WTP Tahun 2018 dari BPK

Lestari, Intan Ayu (2021) Pengaruh Kesesuaian Standar Akuntansi Pemerintah, Efektivitas Pengendalian Internal Pemerintah, Kecukupan Pengungkapan dan Kepatuhan Perundang-undangan terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kota Tegal pada Opini WTP Tahun 2018 dari BPK. Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

ABSTRACT Research on the influence of the Conformity of Government Accounting Standards (SAP), Effectiveness of Government Internal Control Systems (SPIP), Adequacy of Taking and Complaints of Legislation to the Quality of Financial Statements of Tegal City Government on the Announcement of PAPs in 2018 from the BPK (Case Study in By City OPD Tegal). This research was conducted at the Regional Organization of Organizations (OPD) of Tegal City. This type of research is qualitative research. Data collection methods are carried out by observation, in-depth interviews and documentation. While the data analysis method used is the data presenting the Examination Report (LHP), Qualitative Testing of the Compliance of SPKN, General Picture Testing, Attributive Testing and Substantive Testing. The results showed that, Conformity of Government Accounting Standards (SAP), Effectiveness of the Government Internal Control System (SPIP), Adequacy of Taking and Announcement of Legislation Referring to the Quality of the Local Government Financial Report (LKPD) of Tegal City. The completeness of LKPD using testing and substantive attributes results in this Financial Statement provided by reasonable and accountable. Keywords: Conformity of Government Accounting Standards (SAP), Effectiveness of Government Internal Control Systems (SPIP), Adequacy of Disclosure, Regulatory Compliance, Quality of Local Government Financial Statements (LKPD).

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