Sistem Pengendalian Internal dan Penerapan Good University Governance terhadap Kualitas Laporan Keuangan pada Perguruan Tinggi Keagamaan Islam Negeri di Aceh-Reference-Cited by-同舟云学术

Sistem Pengendalian Internal dan Penerapan Good University Governance terhadap Kualitas Laporan Keuangan pada Perguruan Tinggi Keagamaan Islam Negeri di Aceh

Published:2023-01-27 Issue:1 Volume:14 Page:129-140
ISSN:2614-1523
Container-title:Jurnal Samudra Ekonomi dan Bisnis
language:
Short-container-title:JSEB

Author:

Ayumiati Ayumiati,Jalilah Jalilah

Abstract

The credibility of a PTKIN financial report is very important, especially for stakeholder decision making to fund the sustainability of PTKIN in accordance with the planned targets. Among the indicators that affect the quality of financial reports are the internal control system and good university governance (GUG). The purpose of this study was to determine the application and influence of SPI and GUG on the quality of financial reports presented at PTKIN in Aceh. The approach in this study was descriptive quantitative by distributing questionnaires to the SPI and finance departments at the three PTKINs in Aceh. The results of this study indicate that there is a positive and significant effect of SPI and GUG on the quality of the financial reports presented by PTKIN.

Publisher

Universitas Samudra

Subject

General Medicine

Reference39 articles.

1. Abbas, Q., & Iqbal, J. (2012). Internal control system: Analyzing theoretical perspective and practices. Middle-East Journal of Scientific Research, 12(4), 530-538. https://doi.org/10.5829/idosi.mejsr.2012.12.4.1793.

2. Adelin, V., & Fauzihardani, E. (2013). Pengaruh pengendalian internal, ketaatan pada aturan akuntansi dan kecenderungan kecurangan akuntansi terhadap perilaku tidak etis. Wahana Riset Akuntansi, 1(2), 259-276. https://doi.org/10.24036/wra.v1i2.2641.

3. Aditya, O. R., & Surjono, W. (2017). Pengaruh sistem pengendalian intern terhadap kualitas laporan keuangan. Sikap. 2(1). 49-62. https://www.neliti.com/id/publications/277693/pengaruh-sistem-pengendalian-intern-terhadap-kualitas-laporan-keuangan

4. Ajao, O. S., & Oluwadamilola, A. O. (2020). Internal control systems and quality of financial reporting in insurance industry in Nigeria. Journal of Finance and Accounting, 8(5), 212-220. file:///F:/_DATA%20C/Downloads/10.11648.j.jfa.20200805.12.pdf.

5. Ansori, A. F., Evana. E., & Gamayuni. R. R. (2018). The effect of good university governance, effectiveness of internal controlling system, and obedience of accounting regulation on the tendency of fraud in PTKIN-BLU. Research Journal of Finance and Accounting, 9(4), 105-112. https://www.iiste.org/Journals/index.php/RJFA/article/view/41300/42462.