Abstract
The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 onGovernment Accounting Standard (SAP), the state universities have to compile and present finansial statements. The purposes of this research are to investigate factors which are affectingthe quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify thecharacteristic of develop a finansial statement and level of leadership supported at state highereducation in Jawa Tengah and DI Yogyakarta. Population of this research was the accountingdivision responsible for preparing financial statements in 15 state universities in Jawa Tengahand DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by postsand couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis byusing PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality offinansial statement. The commitment and motivation affects to quality of finansial statementindirectly through efectivness SPIP. However, this research has not enough evidence to said thatcompetency affects to efectivness SPIP. The other, The results of this study tend to supportmediation hypothesis that leadership supported affects to efectivness SPIP and quality offinansial statement indirectly through competency, commitment and motivation.
Highlights
The implication of issuance of Law No 17/ 2003 on State Finance and Law No 71/ 2010 on Government Accounting Standard (SAP), the state universities have to compile and present finansial statements
investigate factors which are affecting the quality of finansial statement
develop a finansial statement and level of leadership supported at state higher education in Jawa Tengah
Summary
The implication of issuance of Law No 17/ 2003 on State Finance and Law No 71/ 2010 on Government Accounting Standard (SAP), the state universities have to compile and present finansial statements. Terdapat beberapa hal yang perlu dikaji terkait dengan kualitas laporan keuangan, yaitu: kinerja APIP, efektivitas SPIP, dukungan pimpinan, kompetensi SDM, komitmen organisasi, dan motivasi kerja karyawan penyusun laporan keungan. Mengacu pada peran pimpinan maka pimpinan tidak berhubungan secara langsung dengan pelaksanaan SPIP dan proses penyusunan laporan keuangan tetapi pimpinan berhubungan langsung dengan karyawan (SDM) melalui perubahan pola kerja yang berbasis kompetensi, komitmen dan motivasi.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
