Pengaruh Penerapan PP No.71 Tahun 2010,Pemanfaatan e-SBN Ritel Online dan Good Governance Terhadap Keterandalan Laporan Keuangan (Studi Kasus Pada Pemerintah Kota Yogyakarta

  • risda isda universitas sarjanawiyata tamansiswa
  • sri ayem Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to analyze the effect of the effect of the application of Government Regulation No. 71 of 2010, the use of online retail E-Business, and good governance (GG) on the reliability of financial statements in the Yogyakarta City Government. The research data was obtained from questionnaires (primers) which were distributed to the Government Assistant, Economic Assistant, General Administrative Assistant.


          The population in this study were people who worked for the city government of Yogyakarta. The sample used in this study was 70 respondents. This study uses multiple regression analysis            The results of this study indicate that (1) The application of PP No. 71 of 2010 has no significant effect. This is evidenced by the results of t count 1.355 smaller than t table 1.66757 and the significance level of 0.180> 0.05 (2) The use of online retail e-sbn has no significant effect. The test results show that the value of t arithmetic is 0.444 smaller than the value of t table 1.66757 and the significance level of 0.658> 0.05 (3) good governance has a significant effect. Hypothesis test results state that the value of t count 3.374 is greater than the value of t table 1.66256 and the level of significance is 0.001 <0.05.

Published
2019-01-26
How to Cite
ISDA, risda; AYEM, sri. Pengaruh Penerapan PP No.71 Tahun 2010,Pemanfaatan e-SBN Ritel Online dan Good Governance Terhadap Keterandalan Laporan Keuangan (Studi Kasus Pada Pemerintah Kota Yogyakarta. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 611 - 622, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/924>. Date accessed: 20 feb. 2019.