Penerapan Standar Pelaporan Keuangan, Kepemimpinan, Kompetensi, Peran Audit Internal dan Pemanfaatan Sistem Informasi Akuntansi pada Kualitas Informasi Laporan Keuangan

Abstract

This research is a follow up of the financial audit conducted LPPK PDM Magelang Regency related to the quality of financial statement information and financial management as accountability of fund and asset management of SMA and SMK Muhammadiyah Magelang regency. Based on the results of examination there are problems such as financial reporting that has not been based on reporting standards, lack of training related to school financial management, the role of internal audit conducted by the previous LPPK Magelang not yet optimal. The purpose of this study is to test empirically the application of financial reporting standards, leadership, competence, the role of internal audit and utilization of accounting information systems in producing quality financial reports. This study uses quantitative research methods with data collection techniques using questionnaires which is a statement. Hypothesis test using multiple linear regression analysis, F test and t test. The results showed that the application of financial reporting standards, competence and utilization of accounting information system have a positive effect on the quality of financial report information of Muhammadiyah schools in Magelang District. The implication of this research is the importance of the role of PDM Kabupaten Magelang through LPPK to develop school financial reporting standards to be used as school reference in managing finance. In addition, the competence of the parties involved in financial management and school assets and the use of integrated accounting information system is a factor that can affect the quality of financial statement information. Quality financial report as a form of accountability of school financial and asset management (AUM) that can be used as a basis for decision making and school development planning