Melola Discovery

← Melola Discovery

Journal

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 1 (2020) · pp. 16–35

DOI
10.52062/jakd.v14i1.1443
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements

Collaboration network of the authors

40 authors · 108 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Cenderawasih University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Paulus K. Allo LayukCenderawasih University3
Siti RofingatunCenderawasih University3
Maylen K. P. KambuayaCenderawasih University2
Elsyan Rienette MarlissaCenderawasih University2
Klara WonarCenderawasih University2
Syaikhul FalahCenderawasih University2
Rachmad Putra RamadhanCenderawasih University1
Budianto NgoCenderawasih University1
Anthonius H. Citra WijayaCenderawasih University1
Sria KogoyaCenderawasih University1
Andhika Dwi AbriyantiAffiliation unknown1
Sylvia Christina DaatCenderawasih University1
Dwi Yuniarti AbubakarCenderawasih University1
Fredi EnumbiCenderawasih University1
Paulus K. AllolayukCenderawasih University1
Rudiawie LarasatiCenderawasih University1
Galih J. M MansnandifuCenderawasih University1
Kurniawan PatmaCenderawasih University1
Dian Junita DewiCenderawasih University1
Novalia Herlina BleskaditCenderawasih University1
Devera Ch. N. SapuleteAffiliation unknown1
Ulfah Rizky MusliminCenderawasih University1
Ria Natasya Herlin LauwCenderawasih University1
PaulCenderawasih University1
Ida Ayu Purba RianiCenderawasih University1
Novalia Herlina BleskaditCenderawasih University1
Elia Madatu TandililingCenderawasih University1
Cindy W. C. HallatuCenderawasih University1
Irwanto RanteCenderawasih University1
Efendi JikwaCenderawasih University1
Meinarni AsnawiCenderawasih University1
Moses DemetouwCenderawasih University1
Susan RondonuwuAffiliation unknown1
Vinsensius JehanduAffiliation unknown1
Alfiana AntohCenderawasih University1
Hesty Theresia SalleCenderawasih University1
Agus KurniawanCenderawasih University1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN  (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)</dc:title>
	<dc:creator>Holle, Vania Annissa</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Sanggenafa, Mariolin</dc:creator>
	<dc:description xml:lang="en-US">This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1443</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i1.1443</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 1 (2019); 16-35</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 1 (2019); 16-35</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1443/1142</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>