Pengaruh Karakteristik Pemda terhadap Kinerja Kuangan Pemda dengan Penerapan Standar Akuntansi Pemerintah (SAP) Berbasis Akrual sebagai Variabel Mediasi

Pramudiati, Ningrum (2018) Pengaruh Karakteristik Pemda terhadap Kinerja Kuangan Pemda dengan Penerapan Standar Akuntansi Pemerintah (SAP) Berbasis Akrual sebagai Variabel Mediasi. Jurnal thesis, STIE YKPN.

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Abstract

This study examines the influence of local government characteristics on the financial performance of local government using the adoption of accrual-based SAP as an intervening variable. The adoption of accrual-based SAP is important to examine because this accrual-based SAP is only adopted by local governments in 2015. The sample is local government in the Provinces of DIY and Central Java. Non-financial characteristics and financial characteristics are independent variables. The adoption of accrual-based SAP is an intervening variable. The financial performance of local government is a dependent variable. Non-financial characteristics consist of leadership background, experience using accrual basis, and complexity. The financial characteristics consist of wealth and expense of local government. This research consists of two steps data analysis method. First, descriptive analysis is used to count the maximum, minimum, average, and standard deviation. After that, all variables are analyzed using Partial Least Square (PLS). The results show that the leadership background, experience using the accrual basis, complexity, and wealth have a positive effect on the adoption of accrual-based SAP. In addition, the leadership background and experience using accrual basis have a positive effect on the financial performance of local government. The adoption of accrual-based SAP and expense have a negative effect on the financial performance of local government. The adoption of accrual-based SAP mediates the effect of the leadership background, experience using accrual basis, and wealth on the financial performance of local government

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Pra p 371/2018
Uncontrolled Keywords: financial performance of local government, adoption of accrual-based SAP, leadership background, experience using accrual, complexity, wealth, expense
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 03:35
Last Modified: 05 Jul 2019 03:35
URI: http://repository.stieykpn.ac.id/id/eprint/224

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