Pengaruh Penerapan PSAK 45 dan Pengendalian Internal Terhadap Kualitas Informasi Laporan Keuangan pada Lembaga Keswadayaan Masyarakat di Kecamatan Medan Helvetia Kota Medan

Abstract

This study aims to examine and provide empirical evidence about the Effect of adoption of Statement of Financial Accounting Standards 45 and Internal Control of the Quality of Financial Statement Information on Community Self-Supporting Organization in the district of Medan Helvetia Medan. This type of research used in this research is associative Causal. The population of researchers is an institution of community self-reliance in the district of Medan Helvetia Medan. The sample used in this study is a member institution of the entire board or community self-reliance in the city district level field numbering 70 members involved in the management of community self-supporting institution. Data analysis technique used in this research is Descriptive Statistics, Data Quality Test (Validity and reliability test), Classical Assumption Test, Linear Regression, and test hypotheses (Test, test and test-t-F). The results of this study indicate that the adoption of Statement of Financial Accounting Standards 45 positive effect on the quality of financial reporting information on community self-supporting institution sub district of Medan Helvetia, the results also showed that internal controls positive effect on the quality of financial reporting information on community self-supporting institution sub district of Medan Helvetia. These results indicate that there is significant influence variable application Application of Financial Accounting Standard 45 on the quality of financial reporting information and also no significant effect variable internal control over the quality of financial reporting information and influence simultaneously at variable application Application of Financial Accounting Standards 45 and internal control over information financial statements.