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Nama : Nanda Safrizal

NIM : 1101103010009
Judul Skripsi : Pengaruh Pengendalian Internal dan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan (Sudi pada SKPD
Bener Meriah)

MATRIKS SURVEI LITERATUR

Nama Peneliti : Erick Rading Outa (2011)

Judul : The Impact of International Financial Reporting Standards (IFRS) Adoption on the Accounting Quality of Listed Companies in Kenya

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y: Teknik pengumpulan data : 1) The application of This study sets out to 1) These findings are not
impact of IFRS adoption quality of financial used a quantitative approach IFRS adoption are examine whether the different from the results from
reporting and document analysis impact the quality of adoption of International other studies, in other parts of
financial reporting Financial Reporting the world, such as Germany
Sumber data : Standards (IFRS)i by by Paananen and Lin
Data Sekunder listed companies in (2008:26), Clarkson et al.
Kenya has improved the (2009:26), Houque et al.
quality of financial
Populasi : (2010:22) and many others
reporting.
population refers to all where they all reported that
companies listed in the IFRS adoption does not
Nairobi Stock Exchange necessarily lead to improved
(NSE) between 1995 and quality in financial reporting.
2004

Sampel :
32 firms between 1995 and
2004 (10 years) based on
data available from the NSE

Teknik analisis data :

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the regression model

Nama Peneliti : Matthew A. Abata (2015)

Judul : Impact of IFRS on Financial Reporting Practices in Nigeria (A case of KPMG)

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y: Teknik pengumpulan data : 2) The application of The study examined the 1) The results of Pearson
Impact of IFRS adoption Financial Reporting Survey research design was IFRS adoption are impact of International Chisquare analysis showed
adopted in the course of the impact the quality of Financial Reporting that financial reports prepared
study financial reporting Standard (IFRS) on under IFRSs enhanced best
financial reporting practices in a corporate
Sumber data : practices of corporate organization (Pearson Chi-
Data Primer establishments in Square = 37.857);
Nigeria
Populasi : 2) Financial statements prepared
research population in terms in line with IFRS provides
of employees in KPMG greater benefits than the
former GAAP (SAS)
Sampel : (Pearson Chi-Square =
Collected from 50 employees 75.763)
of KPMG
3) The compliance with IFRS
Teknik analisis data : promotes cross border
analysed using mean scores, investment and access to
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standard deviation and (Pearson Chi-Square =

Pearson Chi-square analysis 63.128)

4) Compliance with IFRS will

relatively improve the
performance of companies
(Pearson Chi-Square =
20.417)

Nama Peneliti : Jessy Dimarcus L. Warongan, Gagaring Pagalung, Paulus Uppun, and Abdul hamid habbe (2014)

Judul : The Effects of Effectiveness Mediation of Internal Control System on Competency of Human Resources and Audit Opinion in

Previous Year toward Quality of Financial Statement

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y1 : Teknik pengumpulan data : 1) human resources The focus of this 1) The research result concluded
Human Resources Effectiveness of The Technique of sample have an impact to a research is in the quality that the presence of
Competence Internal Controlling collection used in this research good organizational improvement of significant mediation effect
System is purposive sampling performance, one financial statement, human resource competence
technique. of the measurement especially in North towards financial statement
Y2 : of good Sulawesi Province, i.e. quality through the internal
Quality of Financial Sumber data : organizational factor of human control system effectiveness.
performance is on On the other hand, it was
Statement primary and secondary data resources competency,
the financial found that the presence of
previous audit opinion
statementing significant mediation effect
Populasi : and internal control of audit opinion of the
Regional Government of 2) Internal Controlling effectiveness financial statement quality
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North Sulawesi consists of 15 System affect through the internal control

residences/towns and quality of financial system effectiveness.
concerned in regional reporting
financial management

Sampel :
the sample is party targeted by
BPKs examination, such as
financial sector, treasurer and
financial staff of regional
structural accupation unit
(SKPD) at Province of North
Sulawesi

Teknik analisis data :

The analysis technique used is
Structural Equation Modeling

Nama Peneliti : Victor-Octavian Mller (2014)

Judul : The Impact of IFRS Adoption on the Quality of Consolidated Financial Reporting

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL
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X1 : Y1 : Teknik pengumpulan data : 1) Consolidated This study investigates 1) The results show an increase
adoption of IFRS Consolidated Financial analyzing the descriptive financial statements through an empirical of consolidated statements
Reporting Quality statistics presented association study the quality (value relevance)
according to impact of the mandatory once IFRS were adopted, thus
Sumber data : International adoption of IFRS suggesting also that the IFRS
secondary data Financial Reporting starting with 2005 on the adoption in Europe led to
Standards (IFRS) better complying with the
absolute and relative
are of higher OECD Corporate Governance
Populasi : quality (measured
quality (i.e. are Principle of high quality
companies listed on the largest more value through value relevance) disclosure and transparency
three European stock markets relevant) than of financial information
(Deutsche Brse, London consolidated supplied by the
Stock Exchange and NYSE financial statements consolidated accounts
Euronext - based on market presented for companies listed on
capitalization and the volume according to the largest European
of share trading) in 2003-2008 national regulations stock markets (London,
Paris, and Frankfurt
Sampel : stock exchanges)
sample is made up of 98
companies

Teknik analisis data :

Regression models

Nama Peneliti : Wei Shi & Rencheng Wang

Judul : Dynamic Internal Control Performance Over Financial Reporting And External Financing
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VARIABEL
VARIABEL DEPENDENT METODE PENELITIAN PENGARUH ANTAR TUJUAN PENELITIAN HASIL
INDEPENDENT
VARIABEL

X1 : Y1 : Teknik pengumpulan data : 1) Whether dynamic To determine whether 2) the results in this paper
Dynamic Internal Control Financial Reporting The Technique of sample internal control there is influence support the contentions that
Performance and External Financing collection used in this performance over internal control internal control weakness
research is purposive financial reporting performance over reporting affects companies
sampling technique. affects the financial reporting and external financing choices
companies external financing and remediation of internal
Sumber data : financing reporting control weaknesses improves
the quality of financial
data source used in this
reporting and restores
research is primary and
investor confidence in the
secondary data reliability of financial
statements.
Populasi :
ICW and non-ICW
companies under Setion 404
filed in 2004-2009

Sampel :
sample is the intersection of
Compustat, CRSP and Audit
Analytics

Teknik analisis data :

The analysis technique used
is Pro Regression analisys

Nama Peneliti : Nazaina

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Judul : The Effect of Internal Control System and Amil Competence on the Financial Reporting Quality at Zakat Management Instiution Active

Member of Zakat Forum in Special Capital City Region Jakarta and West Java Provinces

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y1 : Teknik pengumpulan data : 1) The internal control The purpose of this 1) Based on the analisy it can be
Internal Control System Financial Reporting Quality The Technique of sample system influence study was to determine stated that internal control
collection used in this finanacial reporting how much influence the and amil competence prove
X2 : research is purposive quality internal control and amil to have significant influence
Amil Competence sampling technique. competence of the on increasing financial
2) Amil competence quality of financial reporting quality partially and
Sumber data : affect quality of statements simultaneously.
financial reporting
data source used in this
2) To increase public trust, ail
research is primary data
zakat institutions should
focus on increasing financial
Populasi : reporting quality, by
The population of this increasing the effectiveness
research are amil zakat forum of internal control system and
in West Java and DKI Jakarta amil competence.
Provinces

Sampel :
the sample of this research is
28 amil zakat instiution

Teknik analisis data :

Data are analyze using
multiple regression analysis

Nama Peneliti : Hari Setyawati (2013)

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Judul : The effect of Internal Accountants Competence, Managers Commitment to Organizations and the Implementation of the Internal Control

System on the Quality of Financial Reporting

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y1 : Teknik pengumpulan data : 1) Competence of The purpose of this 1) Internal accountants

Internal Accountant Financial Reporting Quality descriptive-analytical human resources has research is to examine competences, managers
Competences research a positive effect on the influence of Internal commitment to organizations
the reliability of the Accountants and the implementation of the
X2 : Sumber data : local government Competence, Managers internal control systems
Manager Commitment To Data primer dan data financial reporting Commitment to simultaneously have a
positive effect on the quality
Organization sekunder Organizations and the
2) The Internal of financial reporting in
Implementation of the
Accountants particular on the local
X3 : Implementation of the Populasi : Internal Control System government. Internal
Competence has
Internal Control Systems Local Government Unit in significant effects on on the Quality of accountant competences have
Bogor regency the Quality of Financial Reporting both a positive effect on the
Financial Reporting simultaneously and quality of financial reporting.
Sampel : partially The phenomenon of the low
The respondents are the 3) The Implementation quality of financial reporting,
Local Government Unit of the Internal Control especially in local
Leader, the Head of System does not government is still not well
Accounting and the Head of affect the quality of answered by the internal
Internal Control Systems. the financial reporting accountants competences.

Teknik analisis data : 4) The Managers

using multiple regression Commitment to
models Organizations does
not affect the quality
of the financial
reporting

Nama Peneliti : Dewi Indriasih & Poppy Sofia Koeswayo (2014)

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Judul : The Effect Of Government Apparatus Competence And The Effectiveness Of Government Internal Control Toward The Quality Of Financial

Reporti And Its Impact On The performance Accountability In Local Government

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y: Metode pengumpulan data : 1) The Government The purpose ofthis 1) Components of competency
The Government Apparatus Quality Financial Reporting Explanatory Research Apparatus research is to examine in local government consists :
Competence Competence have an The Effect Of knowledge, skills, attitude
Z: Sumber data : effect on the quality Government Apparatus and experience prove that The
X2 : The Performance primary data collected of financial Competence And The Government Apparatus
Internal Control Accountability through reporting, which is Effectiveness Of Competence have an effect on
questionnaire evidenced by the t- Government Internal the quality of financial
statistic greater than Control Toward The reporting.
Populasi : the t-table. Quality Of Financial
The population in this study Reporti And Its Impact 2) The effectiveness of
consists of all unit local 2) The effectiveness of On The performance government internal control
government in the Tegal City. government internal Accountability In Local influence on the quality of
control influence on Government financial reporting, which is
Sampel : the quality of evidenced by the t-statistic
Local Government Unit financial reporting, greater than the t-table.
Leader, and Treasurer of each which is evidenced
section on education. by the t-statistic 3) The quality of financial
greater than the t- reporting effect on
Teknik analisis data : table. performance accountability,
Measurements using Partial as evidenced by by the t-
Least Square estimation 3) The quality of statistic greater than the t-
method, obtain full path financial reporting table
diagram models effect on
performance
accountability, as
evidenced by by the
t-statistic greater
than the t-table
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Nama Peneliti : Nunuy Nur Afiah & Dien Noviany Rahmatika (2014)

Judul : Factors Influencing the Quality of Financial Reporting and Its Implications on Good Government governance

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y: Metode pengumpulan data : 4) The Government The purpose ofthis 1) Based on the data analysis
Apparatus Competence Quality Financial Reporting Explanatory Research Apparatus research is to examine and discussion of research
Competence have an The Effect Of results, it can be concluded as
X2 : Z: Sumber data : effect on the quality Government Apparatus follows; (1) From the results
Internal Control Good Goverment primary data collected of financial Competence And The of test Krusskal Wallis, there
Governance through reporting Effectiveness Of are no significant differences
questionnaire Government Internal between Apparatus
5) The effectiveness of Control Toward The Competence and Internal
Populasi : government internal Quality Of Financial Control, quality financial
The unit of analysis in this control influence on Reporti And Its Impact reporting and the good
study is 70 the Regional the quality of On Good Goverment government governance in 7
Working Units (SKPD) in 7 financial reporting Governance local government, (2)
Local Government eks Apparatus Competence and
Karesidenan Pekalongan, 6) The quality of Internal Control have weak
Indonesia financial reporting positive effect on the Quality
effect on Good of Financial Reporting.
Sampel : Goverment Furthermore it was found that
Local Government Unit Governance the Quality of Financial
Leader, and Treasurer of each Reporting has moderate
section on education. positif effect for Good
Government Governance
Teknik analisis data :
Measurements using Partial
Least Square estimation
method, obtain full path
diagram models
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Nama Peneliti : Azlim, Darwanis, Usman Abu Bakar (2012)

Judul : Pengaruh Penerapan Good Governance dan Standar Akuntansi Pemerintahan Terhadap Kualitas

Informasi Keuangan SKPD di Kota Banda Aceh

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL

X1 : Y: Teknik pengumpulan data : 1) Penerapan good Tujuan penelitian ini 1) Penerapan Good Governance
Penerapan good Kualitas informasi keuangan Teknik pengumpulan data governance dan untuk menguji pengaruh dan Standar Akuntansi
governance dalam Standar Akuntansi penerapan good Pemerintahan berpengaruh
penelitian ini merupakan Pemerintahan governance dan Standar secara simultan terhadap
X2 : penelitian lapangan (field mempunyai Akuntansi Pemerintahan kualitas informasi keuangan
Penerapan Standar research) hubungan terhadap terhadap kualitas SKPD di Kota Banda Aceh.
Akuntansi kualitas informasi informasi keuangan
keuangan SKPD di Kota Banda 2) Penerapan good governance
Pemerintahan Sumber data :
Aceh. berpengaruh terhadap
Data primer
2) Penerapan Standar
kualitas informasi keuangan
Akuntansi
Populasi : SKPD di Kota Banda Aceh.
Pemerintahan
Seluruh institusi/lembaga mempengaruhi
yang meliputi kantor, dinas 3) Penerapan Standar Akuntansi
kualitas laporan
dan badan pada Pemerintah keuangan Pemerintahan berpengaruh
Kota Banda Aceh terhadap kualitas informasi
3) kualitas informasi keuangan SKPD di Kota
Sampel : keuangan sebesar Banda Aceh.
Kepala Dinas, PPK, dan dipengaruhi
staf pelaporan keuangan oleh penerapan good
governance dan
Teknik analisis data : Standar Akuntansi
Pengujian dalam penelitian Pemerintahan
ini menggunakan alat analisis
regresi berganda
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Nama Peneliti : Susilawati & Dwi Seftihani Riana (2012)

Judul : Standar Akuntansi Pemerintahan Dan Sistem Pengendalian Intern Sebagai Anteseden Kualitas Laporan Keuangan Pemerintah

VARIABEL PENGARUH ANTAR

VARIABEL DEPENDENT METODE PENELITIAN TUJUAN PENELITIAN HASIL
INDEPENDENT VARIABEL
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X1 : Y: Teknik pengumpulan data : 1) Penerapan Standar Tujuan darip enelitian ini 1) Penerapan Standar Akuntansi
Penerapan Standar Kualitas Laporan Keuangan Penelitian ini termasuk ke Akuntansi adalah untuk Pemerintahan berpengaruh
Akuntansi Pemerintahan Daerah dalam metode penelitian Pemerintahan menganalisis pengaruh positif terhadap Kualitas
survey berpengaruh penerapan standar Laporan Keuangan
X2 : signifikan terhadap akuntansi pemerintahan Pemerintah Daerah. Pada
Sistem Pengendalian Intern Sumber data : kualitas Laporan dan sistem pengendalian umumnya Penerapan Standar
Data primer Keuangan intern terhadap kualitas Akuntansi Pemerintahan
Pemerintah Daerah laporan keuangan
Dinas Pemerintah Kota
pemerintah daerah, baik
Populasi : Bandung sudah dilaksanakan
2) Sistem Pengendalian secara simultan maupun
Populasi dalam penelitian ini Intern berpengaruh parsial. dengan baik.
adalah 17 Dinas Kota signifikan terhadap
Bandung kualitas Laporan 2) Sistem Pengendalian Internal
Keuangan berpengaruh positif
Sampel : Pemerintah Daerah signifikan terhadap Kualitas
Sampel dalam peneliin ini Laporan Keuangan
yaitu semua populasi 3) Penerapan Standar Pemerintah Daerah. Hal yang
dijadikan sampel Akuntansi paling berpengaruh dalam
Pemerintahan dan peningkatkan system
Teknik analisis data : Sistem Pengendalian pengendalian internal yaitu
Pengujian dalam penelitian Intern berpengaruh keandalan pelaporan.
ini menggunakan alat analisis signifikan terhadap
regresi berganda kualitas Laporan 3) Standar akuntansi
Keuangan pemerintahan dan sistem
Pemerintah Daerah pengendalian intern secara
secara simultan simultan mempunyai
pengaruh yang signifikan
terhadap kualitas laporan
keuangan pemerintah daerah.