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PROPOSAL SKRIPSI
PENGARUH PENERAPAN STANDAR AKUNTANSI AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA 28 BADAN/ DINAS DI KABUPATEN MUSI BANYUASIN
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RIAN WIJAYA
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Nama NIM Jurusan Program tu!i Mata 'u&ia( Ju!u& kri$si
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Mar#t 201-
P#m%im%ing II,
D$%& A$'()*+, M&S(& NIP& 1-608011-8#0"1002
S*$(.*'*$*(, S&E&, M&S(&, A& NIP& 1-#110262001122002
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Rian Wijaya Wijaya 061540512368 061540512368 Akuntansi arjana "#ra$an Akuntansi #ktor Pu%&ik tan!ar Akuntansi P#m#rinta( P#ngaru( P#n#ra$an tan!ar Akunta P#m#rin P#m#rinta( ta(an an !an ist#m ist#m P#ng#n P#ng#n!a& !a&ian ian Int "#r(a! #r(a!a$ a$ 'ua&ita 'ua&itass )a$ora )a$oran n '#uang '#uangan an $a!a $a!a *a!an !an +inas !i 'a%ua$t#n Musi *anyuasin
Pa&#m%ang, M#ny#tujui, P#m%im%ing I,
Analisis Dan Penilaian Ekuitas
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KATA PENGANTAR
+#ngan m#ny#%ut nama A&&a( W" yang Ma(a P#ngasi( &agi Ma(a P#nyayang, $#nu&is $anjatkan $uja !an $uji syukur k#(a!irat.Nya, yang t#&a( m#&im$a(kan ra(ma!, (i!aya( !an inaya(.Nya k#$a!a $#nu&is, s#(ingga Pro$osa& kri$si ini !a$at !is#&#saikan/ #&anjutnya juga $#nu&is ua$kan t#rima kasi( yang s#%#sar %#sarnya k#$a!a orang tua $#nu&is, k#ra%at, !os#n $#m%im%ing !an s#mua $i(ak yang ti!ak !a$at !is#%utkan satu $#rsatu/ P#nu&isan $ro$osa& skri$si ini jau( !ari kata s#m$urna o&#( s#%a% You're Reading a Preview itu, kritik !an saran yang Unlock m#m%angun $#nu&is (ara$kan !ari s#mua full access sangat with a free trial. $#m%aa/
Download With Free Trial
Ak(ir kata s#moga $ro$osa& ini %isa %#rmanaat !a&am $#nu&isan $ro$osa& skri$si yang akan !atang %agi $#n#&iti s#&anjutnya, k(ususnya untuk ma(asisa sarjana t#ra$an akuntansi s#ktor $u%&ik/
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#kayu, 23 Januari 201-
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BAB I PENDAHULUAN
1&1 L**$ Bel*.*+ Pe$3*%*l*h*+
P#rk#m%angan akuntansi $#m#rinta( !i In!on#sia ak(ir ak(ir ini tum%u( sangat $#sat !a&am m#uju!kan $#&a$oran k#uangan yang r#&#an, an!a&, !a$at !i%an!ingkan !an !a$at !i$a(ami/ *#r&akunya P#raturan P#m#rinta( Nomor -1 "a(un 2010 t#ntang tan!ar Akuntansi P#m#rinta(an AP s#%agai $#nganti P#raturan P#m#rinta( Nomor 24 You're $#m#rinta( Reading a Preview "a(un 2005, )a$oran k#uangan m#nurut P#raturan P#m#rinta( Unlock full access with a free trial.
Nomor -1 "a(un 2010 t#r!iri !ari )a$oran R#a&isasi Anggaran )RA, Download With Free Trial )a$oran P#ru%a(an a&!o Anggaran )#%i( )a$oran P#ru%a(an A),
N#raa, )a$oran 7$#rasiona& )7, )a$oran Arus 'as )A', )a$oran P#ru%a(an kuitas )P !an 9atatan atas )a$oran '#uangan 9a)'/ P#r%#!aan PP No -1 "a(un 2010 !an PP No 24 "a(un 2005
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Special offer for students: Only $4.99/month. )a$oran R#a&isasi Anggaran, N#raa, )a$oran Arus 'as !an 9atatan atas
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s#&ama 3 ta(un t#rak(ir su!a( m#rai( o$ini Wajar "an$a P#ng#ua&ian yaitu $a!a ta(un 2014 sam$ai 2016 !ari *a!an P#m#riksa '#uangan *P'/ Akan t#ta$i s#%#&um !it#ra$kannya PP No -1 "a(un 2010 P#m#rinta( 'a%u$at#n Musi *anyuasin s#&ama - ta(un t#rak(ir yaitu ta(un 200- sam$ai 2013 %#&um $#rna( m#rai( o$ini W"P, 200- sam$ai 2012 m#rai( o$ini W+P !an 2013 m#rai( o$ini W"P +PP/ Ini %#rarti um%#r +aya Manusia +M !a&am m#nyusun &a$oran k#uangan yang t#&a( !i r#isi tan!ar Akuntansi P#m#rinta(an !an m#m%uat sist#m $#ng#n!a&ian int#rn $#m#rinta( !a&am 3 ta(un t#rak(ir !i 'a%u$at#n Musi You're Reading a Preview *anyuasin m#nga&ami $#ningkatan yang sangat %aik/ Unlock full access with a free trial.
M#nurut PP No 60 "a(un 2008, ist#m P#ng#n!a&ian Int#rn Download With Free Trial P#m#rinta( a!a&a( $ros#s yang int#gra& $a!a tin!akan !an k#giatan yang
!i&akukan s#ara t#rus m#n#rus o&#( $im$inan !an s#&uru( $#gaai untuk m#m%#rikan k#yakinan m#ma!ai atas t#ra$ainya tujuan organisasi m#&a&ui k#giatan yang ##kti !an #isi#n, k#an!a&an $#&a$oran k#uangan,
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Te$h*'* K5*l(*% L*7$*+ Ke5*+*+ *'* 28 B*'*+ '*+ D(+*% '( K*5*e+ M5%( B*+)5*%(+9 / 1&2 Pe$535%*+ M*%*l*h
#suai !#ngan i!#ntiikasi masa&a( yang !ik#mukakan !iatas, maka $#nu&is m#no%a m#rumuskan masa&a( yang akan !i%a(as !a&am $#n#&itian ini a!a&a( s#%agai %#rikut: 1/ #%#ra$a %#sar $#ngaru( $#n#ra$an tan!ar Akuntansi P#m#rinta(an t#r(a!a$ 'ua&itas )a$oran '#uangan/ 2/ #%#ra$a %#sar $#ngaru( ist#m P#ng#n!a&ian Int#rn t#r(a!a$ 'ua&itas )a$oran '#uangan/ 1&" B**%*+ M*%*l*h a Preview P#m%a(asan yangYou're &#%i( Reading &uas t#r(a!a$ sasaran $#n#&itian ini !a$at
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$#nyim$angan
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t#r(a!a$ masa&a( yang akan !i%a(as/ A!a$un masa&a( t#rs#%ut a!a&a( P#ngaru( P#n#ra$an tan!ar Akuntansi P#m#rinta(an !an ist#m P#ng#n!a&ian Int#rn "#r(a!a$ 'ua&itas )a$oran '#uangan $a!a 28 *a!an
Master your semester with Scribd !an +inas !i 'a%ua$t#n Musi *anyuasin/ & The New York Times Special offer for students: Only 1&! $4.99/month. T55*+ '*+ M*+;** Pe+el((*+
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1&!&2 M*+;** Pe+5l(%*+
Manaat !a&am $#n#&itian ini a!a&a( s#%agai %#rikut: 1/ *agi P#nu&is +a$at m#n#ra$kan t#ori !an m#m$#r!a&am $#ng#ta(uan t#rutama yang %#rkaitan !#ngan akuntansi $#m#rinta( !a#ra( t#ntang stan!ar akuntansi $#m#rinta(an !an sist#m $#ng#n!a&ian int#rn yang $#rna( !i!a$at s#masa $#rku&ia(an !i Po&it#knik N#g#ri riijaya Pa&#m%ang/ 2/ *agi P#m#rinta( )a$oran ini !a$at !ija!ikan s#%agai suatu masukan yang !a$at !ik#m%angkan %#rk#naan !#ngan $#rmasa&a(an yang !i%a(as untuk !a$at You're Reading m#m%antu $ara $i(ak yang t#r&i%at !a&ama Preview m#m%uat &a$oran k#uangan !an Unlock full access with a free trial.
juga $ara $#ngaas !a&am $#nyusunan &a$oran $#rtanggungjaa%an !i Download With Free Trial satuan k#rja $#rangkat !a#ra( 'a%u$at#n Musi *anyuasin/
3/ *agi A&mamat#r )a$oran ini !a$at !ija!ikan s#%agai $#nam%a( aasan !an !a$at m#nja!i %a(an r##r#nsi atau auan $#n#&itian %agi $#nu&is s#&anjutnya, k(ususnya ma(asisa stu!i Akuntansi #ktor Pu%&ik/ Master your semester with$rogram Scribd Read Free Foron 30this Days Sign up to vote title & The New York Times Useful Not useful Special offer for students: Only $4.99/month.
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BAB II TINJAUAN PUSTAKA
2&1 L*+'*%*+ Te7$( 2&1&1 Pe+e$(*+ S*+'*$ A.5+*+%( Pe3e$(+*h*+
M#nurut P#raturan P#m#rinta( No -1 "a(un 2010, m#ngatakan %a(a: tan!ar Akuntansi P#m#rinta(an, yang s#&anjutnya !isingkat AP, a!a&a( $rinsi$.$rinsi$ akuntansi yang !it#ra$kan !a&am m#nyusun !an m#nyajikan &a$oran k#uangan $#m#rinta(/ Nur&an +aris# 2008:4, m#nyatakan %a(a: You're Reading a Preview tan!ar AkuntansiUnlock P#m#rinta(an a!a&a( $rinsi$ $rinsi$ akuntansi full access with a free trial. yang !it#ra$kan !a&am m#nyusun !an m#nyajikan &a$oran k#uangan Download With Free Trial $#m#rinta( %aik $usat mau$un !a#ra(/ *#r!asarkan $#ng#rtian !iatas, !a$at !isim$u&kan %a(a tan!ar Akuntansi P#m#rinta(an a!a&a( $#!oman orma& yang !i%uat o&#( &a$oran k#uangan Master your $#m#rinta( semester!a&am withm#nyusun Scribd!an m#nyajikan Read Free Foron 30this Days Sign up to vote title & The New York Times Useful Not useful m#uju!kan akunta%i&itas $#m#rinta( %aik $usat mau$un !a#ra( untuk Special offer for students: Only $4.99/month.
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!an trans$aransi !a&am $#ng#&o&aan k#uangan $#m#rinta(/
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R#a&isasi Anggaran !an %asis akrua& untuk $#ngakuan ass#t, k#aji%an !an #kuitas !a&am n#raa/ a/ *asis akrua& %/ *asis kas 2/ Ni&ai istoris As#t !iatat s#%#sar $#ng#&uaran kas !an s#tara kas yang !i%ayar atau s#%#sar ni&ai ajar !ari im%a&an consideration untuk m#m$#ro&#( as#t t#rs#%ut $a!a saat $#ro&#(an/ '#aji%an !iatat s#%#sar jum&a( kas !an s#tara kas yang !i(ara$kan akan !i%ayarkan untuk m#m#nu(i k#aji%an !i masa yang akan !atang !a&am $#&aksanaan k#giatan $#m#rinta(/ a/ P#ni&aian as#t %/ P#ni&aian k#aji%an 3/ R#a&isasi *agi $#m#rinta(, $#n!a$atan %asis kas yang t#rs#!ia yang t#&a( !iotorisasikan m#&a&ui anggaran $#m#rinta( suatu $#rio!# akuntansi akan !igunakan untuk m#m%ayar utang !an %#&anja !a&am $#rio!# t#rs#%ut/ Prinsi$ &ayak t#mu %iaya.$#n!a$atan matching-cost You're Reading a Preview against revenue principle !a&am akuntansi $#m#rinta( ti!ak m#n!a$at $#n#kanan s#%agaimana !i$rakt#kkan Unlock full access with a free trial. !a&am akuntansi kom#rsia&/ a/ 'ons#$ &ayak t#mu %iaya.$#n!a$atan Download With Free Trial 4/ u%stansi M#ngunggu&i *#ntuk ;orma& Inormasi !imaksu!kan untuk m#nyajikan !#ngan ajar transaksi s#rta $#ristia &ain yang s#(arusnya !isajikan, maka transaksi atau $#ristia &ain t#rs#%ut $#r&u !iatat !an !isajikan s#suai !#ngan su%stansi !an r#a&itas #konomi, !an %ukan (anya as$#k orma&itasnya/ A$a%i&a su%stansi transaksi atau $#ristia &ain ti!ak konsist#n atau %#r%#!a !#ngan as$#k orma&itasnya, maka (a& Free Foron 30this Days Sign up to vote title t#rs#%ut (arus !iungka$kan !#nganRead j#&as !a&am 9atatan Useful Not useful atas )a$oran '#uangan/ Cancel anytime. Special offer for students: Only $4.99/month. a/ P#nyajian transaksi s#ara ajar %/ P#nyajian $#ristia &ainnya
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m#to!# &ama/ P#ngaru( atas $#ru%a(an $#n#ra$an m#to!# ini !iungka$kan !a&am atatan atas &a$oran k#uangan/ a/ P#n#ra$an m#to!# akuntansi -/ P#ngungka$an )#ngka$ )a$oran k#uangan m#nyajikan s#ara &#ngka$ inormasi yang !i%utu(kan o&#( $#ngguna/ Inormasi yang !i%utu(kan o&#( $#ngguna &a$oran k#uangan !a$at !it#m$atkan $a!a &#m%ar muka &a$oran k#uangan atau 9atatan atas )a$oran '#uangan/ a/ '#&#ngka$an inormasi &a$oran k#uangan 8/ P#nyajian Wajar )a$oran k#uangan m#nyajikan !#ngan ajar )a$oran R#a&isasi Anggaran, )a$oran P#ru%a(an a&!o Anggaran )#%i(, N#raa, )a$oran 7$#rasiona&, )a$oran Arus 'as, )a$oran P#ru%a(an kuitas, !an 9atatan atas )a$oran '#uangan/ a/ P#nyajian &a$oran r#a&isasi anggaran, &a$oran $#ru%a(an sa&!o anggaran &#%i(, n#raa, &a$oran o$#rasiona&, &a$oran arus kas, &a$oran $#ru%a(an Reading a Preview #kuitas, !anYou're atatan atas &a$oran k#uangan/ 2&1&"
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S(%e3 Pe+e+'*l(*+ I+e$+
Download With Free Trial M#nurut P#raturan P#m#rinta( No/ 60 "a(un 2008, m#n!#inisikan
%a(a: ist#m P#ng#n!a&ian Int#rn a!a&a( $ros#s yang int#gra& $a!a tin!akan !an k#giatan yang !i&akukan s#ara t#rus m#n#rus o&#( $im$inan !an s#&uru( $#gaai untuk m#m%#rikan k#yakinan m#ma!ai atas t#ra$ainya tujuan Read Free Foron 30 Days Sign up to!an vote this title organisasi m#&a&ui k#giatan yang ##kti #isi#n, useful Useful Not k#an!a&an $#&a$oran k#uangan, $#ngamanan as#t n#gara, Cancel anytime. Special offer for students: Only $4.99/month. !an k#taatan t#r(a!a$ $#raturan $#run!ang.un!angan/
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*#r!asarkan $#ng#rtian !iatas, !a$at !isim$u&kan %a(a ist#m P#ng#n!a&ian Int#rn a!a&a( $#raturan yang !i%uat o&#( $#m#rinta( $usat=!a#ra( untuk m#&in!ungi
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Instansi P#m#rinta( (arus m#mi&iki inormasi yang r#&#an !an !a$at !ian!a&kan %aik inormasi k#uangan mau$un non.k#uangan, yang %#r(u%ungan !#ngan $#ristia.$#ristia #kst#rna& s#rta int#rna&, yang m#mungkinkan yang %#rsangkutan m#&aksanakan $#ng#n!a&ian int#rn !an tanggung jaa% o$#rasiona&/ a/ M#ng#&o&a, m#ng#m%angkan, !an m#m$#r%arui sist#m inormasi s#ara t#rus m#n#rus/ %/ M#ny#!iakan !an m#manaatkan %#r%agai %#ntuk !an sarana komunikasi/ 5/ P#mantauan P#ng#n!a&ian Int#rn P#mantauan %#rk#&anjutan !is#&#nggarakan m#&a&ui k#giatan $#ng#&o&aan rutin, su$#risi, $#m%an!ingan, r#konsi&iasi, !an tin!akan &ain yang t#rkait !a&am $#&aksanaan tugas/ a&uasi t#r$isa( !is#&#nggarakan m#&a&ui $#ni&aian s#n!iri, r#iu, !an $#ngujian ##ktiitas ist#m P#ng#n!a&ian Int#rn yang !a$at !i&akukan o&#( a$arat $#ngaasan int#rn $#m#rinta( atau $i(ak #kst#rna& $#m#rinta( !#ngan m#nggunakan !atar uji $#ng#n!a&ian int#rn/ Reading a Preview a/ P#mantauan You're %#rk#&anjutan %/ a&uasi t#r$isa( Unlock full access with a free trial. 2&1&
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A%!u& ai? "anjung 2010:13, m#nyatakan %a(a: 'ua&itas &a$oran k#uangan a!a&a( ukuran ukuran normati yang $#r&u !iuju!kan !a&am inormasi akuntansi s#(ingga !a$at m#m#nu(i tujuannya/ Master your semester with Scribd Read Free Foron 30this Days Sign up to vote title & The New York Useful Not useful 2&1&6 Times K*$e.e$(%(. K5*l(*% L*7$*+ Ke5*+*+ Special offer for students: Only $4.99/month.
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M#nurut In!ra *astian 200@: @4.@6 m#nyatakan %a(a:
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#!angkan m#nurut PP No/ -1 "a(un 2010 m#nyatakan %a(a: 1/ R#&#an )a$oran k#uangan %isa !ikatakan relevan a$a%i&a inormasi yang t#rmuat !i!a&amnya !a$at m#m#ngaru(i k#$utusan $#ngguna !#ngan m#m%antu m#r#ka m#ng#a&uasi $#ristia masa &a&u atau masa kini, !an m#m$r#!iksi masa !#$an, s#rta m#n#gaskan atau m#ngor#ksi (asi& #a&uasi m#r#ka masa &a&u/ a M#mi&iki um$an %a&ik % Manaat $r#!ikti "#$at aktu ! )#ngka$ 2/ An!a& Agar %#rmanaat, inormasi juga (arus an!a& reliable/ Inormasi m#mi&iki kua&itas an!a& jika %#%as !ari $#ng#rtian yang m#ny#satkan, k#sa&a(an mat#ria&, !an !a$at !ian!a&kan $#makainya s#%agai $#nyajian yang tu&us atau jujur faithful representation !ari yang s#(arusnya !isajikan atau yang s#ara ajar !i(ara$kan !a$at !isajikan/You're Reading a Preview a P#nyajian yang jujur Unlock full access with a free trial. % +a$at !i#riikasi N#tra&itas Download With Free Trial 3/ +a$at !i%an!ingkan P#makai (arus !a$at m#m$#r%an!ingkan &a$oran k#uangan $#rusa(aan antar $#rio!# untuk m#ngi!#ntiikasi k##n!#rungan trend $osisi !an kin#rja k#uangan/ a 'onsist#n $#n#ra$an k#%ijakan akuntansi/ % Inormasi yang t#rmuat !a&am &a$oran k#uangan !a$at !i%an!ingkan !#ngan &a$oran k#uangan $#rio!# Read Free Foron 30this Days Sign up to vote title s#%#&umnya/ Useful Not useful 4/ +a$at !i$a(ami Cancel anytime. Special offer for students: Only $4.99/month. 'ua&itas $#nting inormasi yang !itam$ung !a&am &a$oran k#uangan a!a&a( k#mu!a(annya untuk s#g#ra
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k#uangan, agar ti!ak t#rja!i k#sa&a($a(aman antara $i(ak $#nyaji !#ngan $#ngguna &a$oran k#uangan, s#rta agar t#r!a$at konsist#nsi !a&am $#&a$oran s#(ingga &a$oran k#uangan !a$at m#mi&iki !aya %an!ing/ +#ngan a!anya stan!ar akuntansi $#m#rinta( maka $#&a$oran k#uangan &#%i( %#rkua&itas/ Ma(mu!i, 2010:2@/ +i%utu(kannya sist#m yang m#mungkinkan $#ng#n!a&ian !an $#ngaasan t#r(a!a$ $#&a$oran k#uangan yang an!a&, maka !ari itu stan!ar akuntansi $#m#rinta(an !an sist#m $#ng#n!a&ian int#rn m#ru$akan $atokan a$aka( &a$oran k#uangan %#rkua&itas atau ti!ak/ ist#m $#ng#n!a&ian int#rn m#ru$akan $ros#s yang int#gra& $a!a tin!akan !an You're Reading a Preview k#giatan yang !i&akukan s#ara t#rus m#n#rus o&#( $im$inan !an s#&uru( Unlock full access with a free trial.
$#gaai untuk m#m%#rikan k#yakinan m#ma!ai atas t#ra$ainya tujuan Download With Free Trial organisasi m#&a&ui k#giatan yang ##kti !an #isi#n, k#an!a&an $#&a$oran
k#uangan, $#ngamanan as#t n#gara !an k#taatan t#r(a!a$ $#raturan $#run!ang.un!angan/ P#m#rinta( No/ 60 "a(un 2008/ M#nurut $#n!a$at +#!!i Nor!iaan 2006:25, m#ngungka$kan
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M#nurut Ma(mu!i 200-:2-, m#nyatakan t#r!a$at (u%ungan t#rkait antara ist#m P#ng#n!a&ian Int#rn !an 'ua&itas )a$oran '#uangan a!a&a(: >ntuk
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t#rkait !#ngan $#n#&itian yang !i&akukan $#nu&is/
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Download With Free Trial "a%#& 2/1 P#n#&itian "#r!a(u&u J5'5l e+el((*+ H*%(l e+el((*+ P#ngaru( P#n#ra$an tan!ar Akuntansi P#m#ri tan!ar Akuntansi !an ist#m P#ng#n!a&ian P#m#rinta(an !an ist#m %#r$#ngaru( t#r(a!a$ 'u P#ng#n!a&ian Int#rn )a$oran '#uangan 'ota *an!u Free Foron 30this Days "#r(a!a$ 'ua&itasRead Sign up to vote title
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akuntansi $#m#rinta( m#m$#ngaru(i akunta%i&itas m#&a&ui kua&itas &a$oran k#uang
um%#r: +ata +io&a( 2012&! H(7e%(% *#r!asarkan uraian $#m%a(asan $#rmasa&a(an, t#ori, kons#$, s#rta k#rangka $#mikiran yang s#%#&umnya !isajikan, maka (i$ot#sis yang akan !iajukan !a&am $#n#&itian ini a!a&a(: 1 :P#n#ra$an tan!ar Akuntansi P#m#rinta(an %#r$#ngaru( t#r(a!a$ 'ua&itas )a$oran '#uangan/ 2 :ist#m P#ng#n!a&ian Int#rn %#r$#ngaru( t#r(a!a$ 'ua&itas )a$oran '#uangan/ You're Reading a Preview Unlock full access with a free trial.
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METODE PENELITIAN
"&1 Je+(% Pe+el((*+
J#nis $#n#&itian yang !igunakan $#nu&is $#n#&itian kuantitati yaitu m#nggunakan !ata %#ru$a angka/ "&2 Te3* '*+ W*.5 Pe+el((*+
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1/ Baria%#& *#%as Independent Variable Unlock full access with a free trial. Baria%#& %#%as !a&am $#n#&itian ini a!a&a( stan!ar akuntansi Download With Free Trial $#m#rinta(an C1 !an sist#m $#ng#n!a&ian int#rn C 2/ 2/ Baria%#& "#rikat Dependent Variable Baria%#& t#rikat !a&am $#n#&itian ini a!a&a( kua&itas &a$oran k#uangan/ Master your semester with Scribd Read Free Foron 30this Days Sign up to vote title & The New York Times Useful Not useful s#%agai %#rikut: *#r!asarkan $#nj#&asan !iatas, !a$at !igam%arkan Special offer for students: Only $4.99/month.
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Po$u&asi a!a&a( i&aya( yang t#r!iri atas o%y#k=su%y#k yang m#m$unyai kua&itas !an karakt#ristik t#rt#ntu yang !it#ta$kan o&#( $#n#&iti untuk !i$#&ajari !an k#mu!ian !itarik k#sim$u&annya ugiyono, 2010: 61/ Po$u&asi !a&am $#n#&itian ini a!a&a( s#&uru( kasu%%ag k#uangan !an %#n!a(ara !i 28 Instansi *a!an=+inas P#m#rinta( 'a%u$at#n Musi *anyuasin yang %#rjum&a( 56/ 3/4/2 am$#& am$#& a!a&a( %agian !ari jum&a( !an karakt#ristik yang !imi&iki o&#( $o$u&asi ugiyono, 2010: 62/ P#ngam%i&an sam$#& !a&am $#n#&itian ini !#ngan t#knik probability sampling yaitu proportionate stratified Reading arumus Preview random sampling !#nganYou're m#nggunakan slovin/ M#nurut ugiyono Unlock full access with a free trial.
2010: 63, robability sampling a!a&a( t#knik $#ngam%i&an sam$#& yang Download With Free Trial m#m%#rikan $#&uang yang sama %agi s#tia$ unsur anggota $o$u&asi
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Po$u&asi yang t#r!a$at !a&am $#n#&itian ini %#rjum&a( 56 orang 1 kasu%%ag k#uangan !an 1 %#n!a(ara !ari 28 %a!an atau !inas !an $r#sisi yang !it#ta$kan atau tingkat signiikansi 0,01 1E maka %#sarnya sam$#& $a!a $#n#&itian ini a!a&a(: nD
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Kuesioner SAP & Pengendalian
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of 22
JURNAL - Analisis Faktor-Faktor
Analisis Dan Penilaian Ekuitas
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i&&oo!r#am/ 2013/ #etode enelitian/ 7n&in# (tt$s:==skri$sisi$i&/or!$r#ss/om=2013=05=0-=m#to!#.$#n#&itian=/ +iaks#s 28 ;#%ruari 201W/
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