PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

DARMAWAN, NUANSA BIRU PERTIWI (2019) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI. S1 thesis, Fakultas Ekonomi.

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Abstract

Nuansa Biru Pertiwi Darmawan, 2019: Effect of Application of Government Accounting Standards, Apparatus Competence and Role of Internal Auditing on the Quality of Information on Financial Statements with Internal Control Systems as Variable Moderation Advisors: (1) Petrolis Nusa Perdana M.Acc; (2) Tri Hesti Utaminingtyas SE.M.SA This study aims to determine the effect of applying government accounting standards, apparatus competence and the role of internal audit on the quality of financial statement information with the internal control system as a moderating variable. Samples obtained as many as 70 respondents with the stratified random sampling method of the results showed that the application of government accounting standards affects the quality of financial statement information, apparatus competence affects the quality of financial statement information and the role of internal audit affects the quality of financial statement information, internal control systems as variables moderation can moderate the application of government accounting standards but cannot moderate the competence of the apparatus and the role of internal auditing. Keywords: Application of Government Accounting Standards, Apparatus Competence, Internal Auditing Role, Information Quality of Financial Statements and Internal Control Systems

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