Pengaruh Pengetahuan dan Pengawasan Atasan Langsung Terhadap Penerapan PSAP No 5 Dalam Penyajian Beban Persediaan di Laporan Keuangan
DOI:
https://doi.org/10.35870/jemsi.v11i6.5576Keywords:
Inventory, PSAP No. 5, Financial StatementsAbstract
The Audit Board of the Republic of Indonesia’s (BPK) review of the 2015 Financial Statements revealed numerous inconsistencies in inventory reporting against government accounting standards, resulting in a Fair with Exceptions (WDP) opinion for BPS. This highlights issues in implementing PSAP No. 5 on inventory, likely influenced by multiple factors. This study examines how awareness and supervisory oversight affect the application of PSAP No. 5 in presenting inventory expenses in financial reports. The research covers all BPS work units in West Java, employing an explanatory, quantitative design with multiple regression analysis. Data were collected through online questionnaires during the pandemic. Findings show that awareness and supervision jointly influence PSAP No. 5 implementation, but individually, only awareness has a significant effect, while direct supervision does not.
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