PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (Studi Kasus Pada Satuan Kerja Perangkat Daerah Musi Banyuasin)

  • Universitas Muhammadiyah Palembang
  • STIE Rahmaniyah Sekayu
Keywords: Local Government Accounting System, Accounting Understanding, Quality of Financial Report

Abstract

This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, This study aims to determine the effect of local government accounting systems, accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This accounting understanding on the quality of government financial reports. This study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. study uses primary data. Collecting data using the distribution of questionnaires. The population The population The population The population The population The population of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the of this study is all SKPD in Musi Banyuasin Regency and the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the sampling method is carried out by the census methodensus method ensus method ensus methodensus method ensus method . T. T. The sample he samplehe samplehe sample s in this study in this study in this study in this study in this study in this study in this study wereereere 23 SKPD. 23 SKPD. 23 SKPD. 23 SKPD. 23 SKPD. Each SKPD ach SKPD ach SKPD ach SKPD ach SKPD used usedused 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for 3 respondents so that the number of samples for this study w this study wthis study wthis study wthis study w this study wereereere 69 respondentrespondentrespondentrespondent respondent s. The local he localhe local government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, government accounting system, accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were accounting understanding of the quality government financial statements were tested using tested using tested using tested using hypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, ypothesis testing, namely the Coefficient of Determination Test, Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. BeforePartial Test, and Simultaneous Test using SPSS 24 software. Before Partial Test, and Simultaneous Test using SPSS 24 software. Before testing the testing the testing the testing the hypothesis, the data w hypothesis, the data w hypothesis, the data w hypothesis, the data whypothesis, the data whypothesis, the data w hypothesis, the data w hypothesis, the data wereereere first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the first tested using the data quality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical uality testand classical assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study assumption test.The results of this study we re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting re Local Government Accounting System, Accounting Understanding partially ha System, Accounting Understanding partially haSystem, Accounting Understanding partially ha System, Accounting Understanding partially haSystem, Accounting Understanding partially haSystem, Accounting Understanding partially haSystem, Accounting Understanding partially haSystem, Accounting Understanding partially haSystem, Accounting Understanding partially ha System, Accounting Understanding partially ha System, Accounting Understanding partially ha System, Accounting Understanding partially haSystem, Accounting Understanding partially haSystem, Accounting Understanding partially ha System, Accounting Understanding partially ha System, Accounting Understanding partially ha System, Accounting Understanding partially ha System, Accounting Understanding partially ha System, Accounting Understanding partially haSystem, Accounting Understanding partially haSystem, Accounting Understanding partially ha d a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality a significant effect on the quality of th of thof th e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district governmente financial statements of the Musi Banyuasin district government e financial statements of the Musi Banyuasin district government . Local Local Local Local Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding Government Accounting System, Understanding simultaneously ha imultaneously ha imultaneously ha imultaneously ha imultaneously ha d a significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin significant effect on the quality of financial statements Musi Banyuasin district government. 

Published
2022-04-01
Section
Articles