?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Opini+Laporan+Keuangan+Pemerintah+Daerah+Sebelum+dan+Sesudah+Penerapan+SAP%0D%0ABerbasis+Akrual+(Studi+pada+Pemerintah+Daerah+di+Indonesia+Tahun+Anggaran+2014+dan%0D%0A2015)&rft.creator=FAIZAH+DWI+FITRIYANI+%2C+1311031035&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+menguji+apakah+terdapat+perbedaan+yang+meningkat+pada+opini%0D%0Apemerintah+daerah+sebelum+dan+sesudah+penerapan+SAP+berbasis+akrual.+Hal+tersebut+akan%0D%0Amemberikan+bukti+empiris+tentang+kemanfaatan+informasi+akuntansi+di+dalam+isu+basis+akrual.%0D%0APerubahan+basis+akrual%2C+yang+diikuti+dengan+perubahan+sistem+dan+kebijakan+akuntansi+serta%0D%0Asistem+informasi%2C+menimbulkan+risiko+yang+dapat+berdampak+pada+kewajaran+penyajian+laporan%0D%0Akeuangan+dan+kemungkinan+akan+mempengaruhi+opini+atas+hasil+pemeriksanaan.%0D%0APopulasi+penelitian+ini+adalah+seluruh+Pemerintah+Daerah+di+Indonesia+pada+tahun+2014-+2015.%0D%0ASampel+pada+penelitian+ini+diperoleh+dengan+menggunakan+metode+area+sampling.+Berdasarkan%0D%0Akriteria+yang+ada%2C+diperoleh+278+pemerintah+daerah+yang+menjadi+sampel+penelitian.+Jenis+data%0D%0Ayang+digunakan+adalah+data+sekunder.+Analisis+data+dilakukan+dengan+menggunakan+wilcoxon%0D%0Asigned+rank+t-test+yang+sebelumnya+dilakukan+uji+normalitas+pada+variabel+terlebih+dahulu.%0D%0AHasil+dari+penelitian+menunjukkan+opini+meningkat+secara+signifikan+sesudah+penerapan+SAP%0D%0Aberbasis+akrual.+Dari+tabel+statistik+dapat+dilihat+rata-rata+opini+yang+muncul+sebelum+penerapan%0D%0Alebih+rendah+dibandingkan+rata-rata+opini+sesudah+penerapan+basis+akrual+penuh.%0D%0AKata+kunci%3A+Penerapan+akrual%2C+Laporan+Keuangan+Pemerintah+Daerah%2C+Opini+Audit%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+examine+whether+there+is+an+increasing+difference+in+local+government%0D%0Aopinion+before+and+after+the+accrual-based+SAP+implementation.+This+will+provide+empirical%0D%0Aevidence+of+the+usefulness+of+accounting+information+in+the+issue+of+the+accrual+basis.+Changes+in%0D%0Athe+accrual+basis+followed+by+changes+in+accounting+systems+and+policies+and+information%0D%0Asystems%2C+pose+risks+that+may+impact+the+fairness+of+the+presentation+of+financial+statements+and%0D%0Awill+likely+influence+opinions+on+outcomes.%0D%0AThe+population+of+this+study+is+all+local+governments+in+Indonesia+in+2014-2015.+The+sample+in%0D%0Athis+study+was+obtained+by+using+area+sampling+method.+Based+on+the+existing+criteria%2C+278+local%0D%0Agovernments+were+selected+as+research+samples.+The+type+of+data+used+is+secondary+data.+Data%0D%0Aanalysis+was+done+by+using+wilcoxon+signed+rank+t-test+which+previously+done+normality+test+on%0D%0Avariable+first.%0D%0AThe+results+of+the+study+showed+that+opinion+increased+significantly+after+the+accrual-based+SAP%0D%0Aapplication.+From+the+statistics+table+it+can+be+seen+that+the+average+opinion+that+appears+before%0D%0Athe+implementation+is+lower+than+the+average+opinion+after+the+implementation+of+the+full+accrual%0D%0Abasis.%0D%0AKeywords%3A+Application+of+accrual+basis%2C+Local+government+financial+statements%2C+Audit+opinion&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2017-10-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28691%2F1%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28691%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28691%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++FAIZAH+DWI+FITRIYANI+%2C+1311031035++(2017)+Opini+Laporan+Keuangan+Pemerintah+Daerah+Sebelum+dan+Sesudah+Penerapan+SAP+Berbasis+Akrual+(Studi+pada+Pemerintah+Daerah+di+Indonesia+Tahun+Anggaran+2014+dan+2015).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28691%2F