PENGELOLAAN ASET (PSAP 07 ASET TETAP) DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada SKPD Kabupaten Cianjur)

Suhayati, Ely and Herdiah, Melinda Bilkish PENGELOLAAN ASET (PSAP 07 ASET TETAP) DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada SKPD Kabupaten Cianjur). Journal of Economics, Management, Business and Accounting (JEMBA), 1 (1). pp. 1-19. ISSN 27978486

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Abstract

Th ere are still problems related to asset management, namely, sub - optimal security and asset management, as well as weak internal controls that lead to fraud, so that these two problems effect the quality of financial statements. This study aims to see how m uch influence the variable Asset Management (PSAP 07 Fixed Assets) and Internal Control have on the Quality of Financial Statements. The method used in this research is descriptive and verification methods. This research was conducted by selecting a sample of 30 respondents in the SKPD Cianjur Regency. The result of this study are Asset Management (PSAP 07 Fixed Assets) has an effect on the Quality of Financial Statements, and Internal Control has an effect on the Quality of Financial Statements.

Item Type:	Article
Subjects:	Jurnal Tercetak
Divisions:	Universitas Komputer Indonesia
Depositing User:	Dr. Ely Suhayati
Date Deposited:	03 Jul 2023 01:49
Last Modified:	03 Jul 2023 01:49
URI:	http://repository.unikom.ac.id/id/eprint/70241

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