Determinan Kualitas Reviu Laporan Keuangan Pemerintah Daerah
This study aims to examine the effect of accounting competence, independence and time pressure on the quality of the review of local government financial statements (LKPD). This research uses quantitative methods conducted at the Inspectorate of Regencies / Cities in Kediri Exclamation with a total...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Indonesia University of Education
2020-12-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/28625 |
| Summary: | This study aims to examine the effect of accounting competence, independence and time pressure on the quality of the review of local government financial statements (LKPD). This research uses quantitative methods conducted at the Inspectorate of Regencies / Cities in Kediri Exclamation with a total population of 285 employees. While the sample of respondents totaling 132 employees was taken by using purposive sampling technique. The data used is primary data collected through questionnaires. While data analysis in this study is using the SEM-PLS approach with the SmartPLS 3.0 program. The results showed that accounting competence, independence and time pressure had a positive effect on the quality of LKPD review. These results indicate that more better accounting competence and the reviewer independence, it will make the better quality of the LKPD review. While the presence of time pressure will not make the quality of the review decreases.
Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kompetensi akuntansi, independensi dan tekanan waktu terhadap kualitas reviu laporan keuangan pemerintah daerah (LKPD). Penelitian ini menggunakan metode kuantitatif yang dilakukan di Inspektorat Kabupaten/Kota se-Eks Karesidenan Kediri dengan total populasi berjumlah 285 pegawai. Sedangkan sampel sebagai responden berjumlah 132 pegawai diambil dengan menggunakan teknik purposive sampling. Data yang digunakan merupakan data primer yang dikumpulkan melalui penyebaran kueisoner. Sedangkan analisis data menggunakan pendekatan SEM-PLS melalui program SmartPLS 3.0. Hasil penelitian menunjukkan bahwa kompetensi akuntansi, independensi, dan tekanan waktu berpengaruh positif terhadap kualitas reviu LKPD. Hasil tersebut menunjukkan bahwa semakin baik kompetensi akuntansi dan independensi pereviu, maka akan semakin baik kualitas reviu LKPD. Sedangkan adanya tekanan waktu tidak akan membuat kualitas reviu menurun. |
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| ISSN: | 2338-1507 2541-061X |