Maulana, Ela Sintya (2022) PENGARUH PENATAUSAHAAN ASET TETAP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PALEMBANG. Diploma thesis, IPDN.
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Abstract
Problem Statement/Background (GAP): The author focuses on the problem, namely that the assets owned by the Regional Government of Palembang City are still not well coordinated. There are still some goods belonging to the local government whose designation and location are not clear. If this is left unchecked, it will certainly have an impact in the form of a large number of assets being used or managed optimally. Purpose: The purpose of this study is to determine whether there is an effect of fixed asset administration on the quality of the Palembang City Government Financial Report. Method: This study uses quantitative methods with technical data analysis using inferential statistics with the aim of analyzing sample data to make conclusions that apply generally. Results/Findings: The results of the hypothesis test show that is rejected and is accepted. This means that the quality of local government financial reporting is influenced by the management of fixed assets. The correlation coefficient shown shows that there is a strong categorical relationship between fixed asset management and the quality of local government financial reporting. In addition, the results of the coefficient of determination show that the quality of LKPD is influenced by fixed asset management by 36.36%, while other variables are influenced by 63.64%. Conclusion: That fixed asset management has a positive impact on the quality of LKPD. In other words, the more orderly the management of fixed assets, the higher the quality of the LKPD. In addition, the results of this study provide empirical evidence that there is a significant relationship between the two variables. This level of importance means that fixed asset management plays an important role in improving the quality of LKPD. Keywords: Administration, Fixed Assets, Financial Statements
| Item Type: | Thesis (Diploma) |
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| Subjects: | A General Works > AS Academies and learned societies (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 13 Jun 2022 04:34 |
| Last Modified: | 13 Jun 2022 04:34 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/8723 |
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