?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENERAPAN+STANDAR+AKUNTANSI+PEMERINTAHAN+TERHADAP+KUALITAS+LAPORAN+KEUANGAN+PEMERINTAH+DAERAH+KABUPATEN+TULANG+BAWANG&rft.creator=Hana+Laila+Alviumita%2C+1011031053&rft.subject=HF5601+Accounting&rft.subject=JS+Local+government+Municipal+government&rft.description=ABSTRAK%0D%0APenelitian+ini+dilakukan+untuk+menganalisis+pengaruh+penerapan+Standar+Akuntansi+Pemerintahan+(SAP)+terhadap+kualitas+laporan+keuangan+Pemerintah+Daerah+Kabupaten+Tulang+Bawang+yang+dilakukan+pada+tahun+2014.%0D%0ATeknik+sampling+dilakukan+dengan+metode+purposive+sampling+dengan+kriteria+responden+adalah+pegawai+(PNS)+yang+menjadi+Pejabat+Penatausahaan+Keuangan+(PPK)+di+Satuan+Kerja+Perangkat+Daerah+(SKPD)+yaitu+pegawai+yang+termasuk+dalam+bagian+Subbag+Umum%2C+Kepegawaian+dan+Keuangan+yang+terlibat+dalam+penyusunan+laporan+keuangan.+Teknik+analisis+data+dilakukan+dengan+metode+analisis+regresi+linear+sederhana+dengan+menggunakan+alat+bantu+program+SPSS+16.%0D%0AHasil+penelitian+adalah+penerapan+Standar+Akuntansi+Pemerintahan+(SAP)+secara+signifikan+berpengaruh+terhadap+kualitas+laporan+keuangan+Pemerintah+daerah+Kabupaten+Tulang+Bawang+yang+berarti+jika+penerapan+atas+Standar+Akuntansi+Pemerintahan+(SAP)+meningkat+maka+kualitas+laporan+keuangan+yang+dihasilkan+pemerintah+daerah+juga+akan+meningkat.+Hal+ini+didukung+dengan+opini+atas+laporan+keuangan+yang+didapat+Pemerintah+Daerah+Kabupaten+Tulang+Bawang+tahun+2014+adalah+Wajar+Tanpa+Pengecualian+(WTP).+%0D%0A%0D%0AKata+kunci%3A+SAP%2C+PPK%2C+SKPD%2C+Opini%2C+WTP%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0AThis+research+is+performed+to+analyze+the+affect+of+Implementation+of+Government+Accounting+Standards+(GAS)+to+the+quality+of+the+financial+statements+of+the+Local+Government+Tulang+Bawang+in+2014.%0D%0A%0D%0ASampling+technique+used+is+purposive+sampling+method+with+the+criteria+of+the+respondents+were+employees%2C+which+became+the+Finance+Administration+Officer+in+the+regional+work+units+that+employees+are+included+in+the+General+Sub+section%2C+Personnel+and+Finance+is+involved+in+the+preparation+of+financial+statements.+Data+analysis+techniques+was+using+simple+linear+regression+analysis+method+with+the+SPSS+16+tools.%0D%0A%0D%0AThe+result+of+the+research+is+Implementation+Government+Accounting+Standards+(GAS)+significantly+affect+the+quality+of+local+government+financial+statements+Tulang+Bawang+which+means+if+an+implementation+of+Government+Accounting+Standards+(GAS)+increases%2C+the+quality+of+the+financial+reports+produced+a+district+government+will+also+increase.+This+is+supported+by+an+opinion+on+the+financial+statements+obtained+that+the+Local+Government+Tulang+Bawang+in+2014+was+unqualified.%0D%0A%0D%0AKeywords%3A+GAS%2C+Unqualified.&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2015-05-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F1%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F3%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F4%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F5%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F6%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F7%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F8%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F9%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F10%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F11%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F12%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F13%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F14%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F15%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F16%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F17%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F18%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F19%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10563%2F20%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Hana+Laila+Alviumita%2C+1011031053++(2015)+PENGARUH+PENERAPAN+STANDAR+AKUNTANSI+PEMERINTAHAN+TERHADAP+KUALITAS+LAPORAN+KEUANGAN+PEMERINTAH+DAERAH+KA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