ANALISIS PERAN KARYAWAN DALAM HUBUNGAN ANTARA DUKUNGAN PIMPINAN DENGAN FEKTIVITAS SPIP DAN KUALITAS LAPORAN KEUANGAN

Abstract

The implication of issuance of Law No. 17/ 2003 on State Finance and Law No 71/ 2010 on
Government Accounting Standard (SAP), the state universities have to compile and present
finansial statements. The purposes of this research are to investigate factors which are affecting
the quality of finansial statement, the role of effectiveness SPIP to the effect of and to identify the
characteristic of develop a finansial statement and level of leadership supported at state higher
education in Jawa Tengah and DI Yogyakarta. Population of this research was the accounting
division responsible for preparing financial statements in 15 state universities in Jawa Tengah
and DI Yogyakarta. Assuming each division had 7 staff; questionnaires were distributed by posts
and couriers to 105 staff. Data from 67 respondents (63,81%) were analyzed by path analysis by
using PLS 2.0. This study supported the role of efectivness SPIP in developing a high quality of
finansial statement. The commitment and motivation affects to quality of finansial statement
indirectly through efectivness SPIP. However, this research has not enough evidence to said that
competency affects to efectivness SPIP. The other, The results of this study tend to support
mediation hypothesis that leadership supported affects to efectivness SPIP and quality of
finansial statement indirectly through competency, commitment and motivation.