1

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

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

Teknik analisis data :


the regression model
Nama Peneliti : Matthew A. Abata (2015)
Judul : Impact of IFRS on Financial Reporting Practices in Nigeria (A case of KPMG)
VARIABEL
VARIABEL DEPENDENT METODE PENELITIAN
INDEPENDENT
X1 : Y: Teknik pengumpulan data :
Impact of IFRS adoption Financial Reporting Survey research design was
adopted in the course of the
study
Sumber data :
Data Primer
Populasi :
research population in terms
of employees in KPMG
Sampel :
Collected from 50 employees
of KPMG
Teknik analisis data :
analysed using mean scores,
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PENGARUH ANTAR
TUJUAN PENELITIAN HASIL
VARIABEL
2) The application of The study examined the 1) The results of Pearson
IFRS adoption are impact of International Chisquare analysis showed
impact the quality of Financial Reporting that financial reports prepared
financial reporting Standard (IFRS) on under IFRSs enhanced best
financial reporting practices in a corporate
practices of corporate organization (Pearson Chi-
establishments in Square = 37.857);
Nigeria
2) Financial statements prepared
in line with IFRS provides
greater benefits than the
former GAAP (SAS)
(Pearson Chi-Square =
75.763)
3) The compliance with IFRS
promotes cross border
investment and access to
 3

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
 4

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

X1 : Y1 : Teknik pengumpulan data :
adoption of IFRS Consolidated Financial analyzing the descriptive
Reporting Quality statistics
Sumber data :
secondary data
Populasi :
companies listed on the largest
three European stock markets
(Deutsche Brse, London
Stock Exchange and NYSE
Euronext - based on market
capitalization and the volume
of share trading) in 2003-2008
Sampel :
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
5
1) Consolidated This study investigates 1) The results show an increase
financial statements through an empirical of consolidated statements
presented association study the quality (value relevance)
according to impact of the mandatory once IFRS were adopted, thus
International adoption of IFRS suggesting also that the IFRS
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
quality (measured
quality (i.e. are Principle of high quality
more value through value relevance) disclosure and transparency
relevant) than of financial information
consolidated supplied by the
financial statements consolidated accounts
presented for companies listed on
according to the largest European
national regulations stock markets (London,
Paris, and Frankfurt
stock exchanges)
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VARIABEL
VARIABEL DEPENDENT METODE PENELITIAN PENGARUH ANTAR TUJUAN PENELITIAN HASIL
INDEPENDENT
VARIABEL

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

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


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
VARIABEL DEPENDENT METODE PENELITIAN
INDEPENDENT
X1 : Y1 : Teknik pengumpulan data :
Internal Control System Financial Reporting Quality The Technique of sample
collection used in this
X2 : research is purposive
Amil Competence sampling technique.
Sumber data :
data source used in this
research is primary data
Populasi :
The population of this
research are amil zakat forum
in West Java and DKI Jakarta
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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PENGARUH ANTAR
TUJUAN PENELITIAN HASIL
VARIABEL
1) The internal control The purpose of this 1) Based on the analisy it can be
system influence study was to determine stated that internal control
finanacial reporting how much influence the and amil competence prove
quality internal control and amil to have significant influence
competence of the on increasing financial
2) Amil competence quality of financial reporting quality partially and
affect quality of statements simultaneously.
financial reporting
2) To increase public trust, ail
zakat institutions should
focus on increasing financial
reporting quality, by
increasing the effectiveness
of internal control system and
amil competence.
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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
Competences research
X2 : Sumber data :
Manager Commitment To Data primer dan data
Organization sekunder
2) The Internal
X3 : Implementation of the Populasi :
Internal Control Systems Local Government Unit in
Bogor regency
Sampel :
The respondents are the 3) The Implementation
Local Government Unit
Leader, the Head of
Accounting and the Head of
Internal Control Systems.
human resources has research is to examine competences, managers
a positive effect on the influence of Internal commitment to organizations
the reliability of the Accountants and the implementation of the
local government Competence, Managers internal control systems
financial reporting Commitment to simultaneously have a
positive effect on the quality
Organizations and the
of financial reporting in
Implementation of the
Accountants particular on the local
Internal Control System government. Internal
Competence has
significant effects on on the Quality of accountant competences have
the Quality of Financial Reporting both a positive effect on the
Financial Reporting simultaneously and quality of financial reporting.
partially The phenomenon of the low
quality of financial reporting,
of the Internal Control especially in local
System does not government is still not well
affect the quality of answered by the internal
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)


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
VARIABEL DEPENDENT METODE PENELITIAN
INDEPENDENT
X1 : Y: Metode pengumpulan data :
The Government Apparatus Quality Financial Reporting Explanatory Research
Competence
Z: Sumber data :
X2 : The Performance primary data collected
Internal Control Accountability through
questionnaire
Populasi :
The population in this study
consists of all unit local
government in the Tegal City.
Sampel :
Local Government Unit
Leader, and Treasurer of each
section on education.
Teknik analisis data :
Measurements using Partial
Least Square estimation
method, obtain full path
diagram models
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PENGARUH ANTAR
TUJUAN PENELITIAN HASIL
VARIABEL
1) The Government The purpose ofthis 1) Components of competency
Apparatus research is to examine in local government consists :
Competence have an The Effect Of knowledge, skills, attitude
effect on the quality Government Apparatus and experience prove that The
of financial Competence And The Government Apparatus
reporting, which is Effectiveness Of Competence have an effect on
evidenced by the t- Government Internal the quality of financial
statistic greater than Control Toward The reporting.
the t-table. Quality Of Financial
Reporti And Its Impact 2) The effectiveness of
2) The effectiveness of On The performance government internal control
government internal Accountability In Local influence on the quality of
control influence on Government financial reporting, which is
the quality of evidenced by the t-statistic
financial reporting, greater than the t-table.
which is evidenced
by the t-statistic 3) The quality of financial
greater than the t- reporting effect on
table. performance accountability,
as evidenced by by the t-
3) The quality of statistic greater than the t-
financial reporting table
effect on
performance
accountability, as
evidenced by by the
t-statistic greater
than the t-table

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
VARIABEL DEPENDENT METODE PENELITIAN
INDEPENDENT
X1 : Y: Metode pengumpulan data :
Apparatus Competence Quality Financial Reporting Explanatory Research
X2 : Z: Sumber data :
Internal Control Good Goverment primary data collected
Governance through
questionnaire
Populasi :
The unit of analysis in this
study is 70 the Regional
Working Units (SKPD) in 7
Local Government eks
Karesidenan Pekalongan,
Indonesia
Sampel :
Local Government Unit
Leader, and Treasurer of each
section on education.
Teknik analisis data :
Measurements using Partial
Least Square estimation
method, obtain full path
diagram models
10
PENGARUH ANTAR
TUJUAN PENELITIAN HASIL
VARIABEL
4) The Government The purpose ofthis 1) Based on the data analysis
Apparatus research is to examine and discussion of research
Competence have an The Effect Of results, it can be concluded as
effect on the quality Government Apparatus follows; (1) From the results
of financial Competence And The of test Krusskal Wallis, there
reporting Effectiveness Of are no significant differences
Government Internal between Apparatus
5) The effectiveness of Control Toward The Competence and Internal
government internal Quality Of Financial Control, quality financial
control influence on Reporti And Its Impact reporting and the good
the quality of On Good Goverment government governance in 7
financial reporting Governance local government, (2)
Apparatus Competence and
6) The quality of Internal Control have weak
financial reporting positive effect on the Quality
effect on Good of Financial Reporting.
Goverment Furthermore it was found that
Governance the Quality of Financial
Reporting has moderate
positif effect for Good
Government Governance

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
VARIABEL DEPENDENT METODE PENELITIAN
INDEPENDENT
X1 : Y: Teknik pengumpulan data :
Penerapan good Kualitas informasi keuangan Teknik pengumpulan data
governance dalam
penelitian ini merupakan
X2 : penelitian lapangan (field
Penerapan Standar research)
Akuntansi
Pemerintahan Sumber data :
Data primer
Populasi :
Seluruh institusi/lembaga
yang meliputi kantor, dinas
dan badan pada Pemerintah
Kota Banda Aceh
Sampel :
Kepala Dinas, PPK, dan
staf pelaporan keuangan
Teknik analisis data :
Pengujian dalam penelitian
ini menggunakan alat analisis
regresi berganda
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PENGARUH ANTAR
TUJUAN PENELITIAN HASIL
VARIABEL
1) Penerapan good Tujuan penelitian ini 1) Penerapan Good Governance
governance dan untuk menguji pengaruh dan Standar Akuntansi
Standar Akuntansi penerapan good Pemerintahan berpengaruh
Pemerintahan governance dan Standar secara simultan terhadap
mempunyai Akuntansi Pemerintahan kualitas informasi keuangan
hubungan terhadap terhadap kualitas SKPD di Kota Banda Aceh.
kualitas informasi informasi keuangan
keuangan SKPD di Kota Banda 2) Penerapan good governance
Aceh. berpengaruh terhadap
2) Penerapan Standar
kualitas informasi keuangan
Akuntansi
SKPD di Kota Banda Aceh.
Pemerintahan
mempengaruhi
3) Penerapan Standar Akuntansi
kualitas laporan
keuangan Pemerintahan berpengaruh
terhadap kualitas informasi
3) kualitas informasi keuangan SKPD di Kota
keuangan sebesar Banda Aceh.
dipengaruhi
oleh penerapan good
governance dan
Standar Akuntansi
Pemerintahan
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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

X1 : Y: Teknik pengumpulan data :
Penerapan Standar Kualitas Laporan Keuangan Penelitian ini termasuk ke
Akuntansi Pemerintahan Daerah dalam metode penelitian
survey
X2 :
Sistem Pengendalian Intern Sumber data :
Data primer
Populasi :
Populasi dalam penelitian ini
adalah 17 Dinas Kota
Bandung
Sampel :
Sampel dalam peneliin ini
yaitu semua populasi
dijadikan sampel
Teknik analisis data :
Pengujian dalam penelitian
ini menggunakan alat analisis
regresi berganda
13
1) Penerapan Standar Tujuan darip enelitian ini 1) Penerapan Standar Akuntansi
Akuntansi adalah untuk Pemerintahan berpengaruh
Pemerintahan menganalisis pengaruh positif terhadap Kualitas
berpengaruh penerapan standar Laporan Keuangan
signifikan terhadap akuntansi pemerintahan Pemerintah Daerah. Pada
kualitas Laporan dan sistem pengendalian umumnya Penerapan Standar
Keuangan intern terhadap kualitas Akuntansi Pemerintahan
Pemerintah Daerah laporan keuangan
Dinas Pemerintah Kota
pemerintah daerah, baik
Bandung sudah dilaksanakan
2) Sistem Pengendalian secara simultan maupun
Intern berpengaruh parsial. dengan baik.
signifikan terhadap
kualitas Laporan 2) Sistem Pengendalian Internal
Keuangan berpengaruh positif
Pemerintah Daerah signifikan terhadap Kualitas
Laporan Keuangan
3) Penerapan Standar Pemerintah Daerah. Hal yang
Akuntansi paling berpengaruh dalam
Pemerintahan dan peningkatkan system
Sistem Pengendalian pengendalian internal yaitu
Intern berpengaruh keandalan pelaporan.
signifikan terhadap
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.