Pengaruh penerapan akuntansi berbasis akrual terhadap proses audit pemerintah oleh BPK: studi kasus Kementerian ESDM = The effect of accrual accounting implementation to government audit process by BPK: case study financial statements Kementerian ESDM
| Main Author: | Meiddy Nanda, author |
|---|---|
| Format: | Bachelors |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/2016-10/20430027-S62985-Meiddy nanda .pdf |
| ctrlnum |
20430027 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Pengaruh penerapan akuntansi berbasis akrual terhadap proses audit pemerintah oleh BPK: studi kasus Kementerian ESDM = The effect of accrual accounting implementation to government audit process by BPK: case study financial statements Kementerian ESDM</title><creator>Meiddy Nanda, author</creator><type>Thesis:Bachelors</type><place/><publisher/><date>2016</date><description><b>ABSTRAK</b><br>
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan
akuntansi berbasis akrual pada laporan keuangan Kementerian ESDM terhadap
proses audit pemerintah. Penelitian ini adalah penelitian kualitatif dengan
pendekatan studi kasus yaitu proses audit atas laporan keuangan Kementerian
ESDM pada Tahun 2015. Hasil penelitian menunjukkan bahwa laporan keuangan
sudah disusun berdasarkan Standar Akuntansi Pemerintah basis akrual. Selain itu,
untuk proses audit yang dilakukan oleh BPK telah disesuaikan dengan adanya
perubahan penerapan akuntansi akrual. Untuk meningkatkan pelaporan keuangan
dilakukan dengan peningkatan kualitas laporan keuangan dan peningkatan
kualitas audit.
<hr>
<b>ABSTRACT</b><br>
The purpose of this study is to analyze the effect of implementation accrual accounting in
financial statements of The Ministry of Energy and Mineral Resources (EMR) on the
process of government audit. This study is qualitative case study approach that the audit
on the financial statements of the Ministry of EMR in 2015. The results showed that the
financial statements has been prepared in accordance with Government Accounting
Standards with accrual basis. For the audit process conducted by BPK had to adjust to
their change into accrual accounting basis. To improve financial reporting can be done by
improving quality of financial statements and improvement of audit quality</description><subject>Accrual basis accounting -- Indonesia</subject><identifier>20430027</identifier><source>http://lib.ui.ac.id/file?file=digital/2016-10/20430027-S62985-Meiddy nanda .pdf</source><recordID>20430027</recordID></dc>
|
| format |
Thesis:Bachelors Thesis |
| author |
Meiddy Nanda, author |
| title |
Pengaruh penerapan akuntansi berbasis akrual terhadap proses audit pemerintah oleh BPK: studi kasus Kementerian ESDM = The effect of accrual accounting implementation to government audit process by BPK: case study financial statements Kementerian ESDM |
| publishDate |
2016 |
| topic |
Accrual basis accounting -- Indonesia |
| url |
http://lib.ui.ac.id/file?file=digital/2016-10/20430027-S62985-Meiddy nanda .pdf |
| contents |
<b>ABSTRAK</b><br>
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan
akuntansi berbasis akrual pada laporan keuangan Kementerian ESDM terhadap
proses audit pemerintah. Penelitian ini adalah penelitian kualitatif dengan
pendekatan studi kasus yaitu proses audit atas laporan keuangan Kementerian
ESDM pada Tahun 2015. Hasil penelitian menunjukkan bahwa laporan keuangan
sudah disusun berdasarkan Standar Akuntansi Pemerintah basis akrual. Selain itu,
untuk proses audit yang dilakukan oleh BPK telah disesuaikan dengan adanya
perubahan penerapan akuntansi akrual. Untuk meningkatkan pelaporan keuangan
dilakukan dengan peningkatan kualitas laporan keuangan dan peningkatan
kualitas audit.
<hr>
<b>ABSTRACT</b><br>
The purpose of this study is to analyze the effect of implementation accrual accounting in
financial statements of The Ministry of Energy and Mineral Resources (EMR) on the
process of government audit. This study is qualitative case study approach that the audit
on the financial statements of the Ministry of EMR in 2015. The results showed that the
financial statements has been prepared in accordance with Government Accounting
Standards with accrual basis. For the audit process conducted by BPK had to adjust to
their change into accrual accounting basis. To improve financial reporting can be done by
improving quality of financial statements and improvement of audit quality |
| id |
IOS18064.20430027 |
| institution |
Universitas Indonesia |
| institution_id |
51 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Indonesia |
| library_id |
492 |
| collection |
Repository Skripsi (open) Universitas Indonesia |
| repository_id |
18064 |
| city |
KOTA DEPOK |
| province |
JAWA BARAT |
| repoId |
IOS18064 |
| first_indexed |
2022-12-13T08:54:21Z |
| last_indexed |
2022-12-13T08:54:21Z |
| recordtype |
dc |
| merged_child_boolean |
1 |
| _version_ |
1752184865011269632 |
| score |
17.21178 |