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Conza, Y., (2022). Sinceramiento contable y los estados financieros de la Municipalidad Distrital de Llusco, periodo 2020 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4697
Conza, Y., Sinceramiento contable y los estados financieros de la Municipalidad Distrital de Llusco, periodo 2020 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4697
@misc{renati/27522,
title = "Sinceramiento contable y los estados financieros de la Municipalidad Distrital de Llusco, periodo 2020",
author = "Conza Huamán, Yeni",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
Title: Sinceramiento contable y los estados financieros de la Municipalidad Distrital de Llusco, periodo 2020
Authors(s): Conza Huamán, Yeni
Advisor(s): Girón Gutiérrez, Juan José
Keywords: Estados financieros; Procedimientos contables
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 28-Feb-2022
Institution: Universidad Andina del Cusco
Abstract: El presente trabajo de investigación titulado “SINCERAMIENTO CONTABLE Y LOS
ESTADOS FINANCIEROS DE LA MUNICIPALIDAD DISTRITAL DE LLUSCO, PERÍODO 2020”
es el fruto de un proceso ordenado y continuo de trabajo contable que tuvo como objeto de
estudio principal analizar la relación entre el Sinceramiento contable y los Estados financieros de
dicha entidad municipal. Método, el diseño de la investigación fue no experimental de corte
transversal. La población está constituida por los cuatro Estados Financieros: Estado de
Situación Financiera (EF-1), Estado de Gestión (EF-2), Estado de Cambios en el Patrimonio Neto
(EF-3), Estado de Flujo de Efectivo (EF-4), y los funcionarios de la Municipalidad Distrital de
Llusco. Técnica, se utilizó una encuesta estructurada y una guía de análisis documental en el
municipio materia de estudio. Resultados, en la dimensión Acciones administrativas se encontró
un nivel Muy alto 50% y Alto con un 20%. En la dimensión Procedimientos contables, se encontró
un porcentaje de efectividad Muy alto 50%, y Alto con 20%. En la Variable Sinceramiento contable
se alcanzó una calificación de Muy alto 50%, y Alto 20%. En la dimensión Estado de situación
financiera se obtuvo la calificación de Muy bueno con un 30%, y Bueno con un 40%. En la
dimensión Estado de Gestión se obtuvo la calificación de Muy bueno con un 70%, y un 30% con
la calificación Bueno. En la variable Estados Financieros, la calificación obtenida fue de Muy
bueno con un 50%, y Bueno con un 30%. Conclusión, se utilizó la prueba estadística Chi
cuadrado. Para la toma de decisiones, si el valor obtenido en la prueba estadística Chi cuadrado
(valor P) < 0.05 se acepta la hipótesis alterna que sostiene que, si existe relación significativa
entre las variables Sinceramiento contable y los Estados financieros de la Municipalidad Distrital
de Llusco, Período 2020.
This research work entitled “ACCOUNTING SINCERATION AND THE FINANCIAL STATEMENTS OF THE DISTRICT MUNICIPALITY OF LLUSCO, PERIOD 2020“ is the result of an orderly and continuous process of accounting work whose main object of study was to analyze the relationship between accounting honesty and the financial statements of said municipal entity. Method, the research design was non-experimental cross-sectional. The population is made up of the four Financial Statements: Statement of Financial Position (EF-1), Management Statement (EF-2), Statement of Changes in Net Assets (EF-3), Statement of Cash Flows (EF- 4), and the officials of the District Municipality of Llusco. Technical, a structured survey and a document analysis guide were used in the municipality under study. Results, in the Administrative Actions dimension, a Very high level was found 50% and High with 20%. In the Accounting procedures dimension, an effectiveness percentage was found to be Very high 50%, and High with 20%. In the Accounting Honesty Variable, a rating of Very High 50% and High 20% was achieved. In the dimension Statement of financial position, the rating was Very Good with 30%, and Good with 40%. In the Management Status dimension, the rating of Very Good was obtained with 70%, and 30% with the rating Good. In the Financial Statements variable, the rating obtained was Very Good with 50%, and Good with 30%. Conclusion, the Chi square statistical test was used. For decision making, if the value obtained in the statistical test Chi square (P value) <0.05, the alternative hypothesis is accepted, which holds that, if there is a significant relationship between the variables Accounting honesty and the financial statements of the District Municipality of Llusco, Period 2020.
This research work entitled “ACCOUNTING SINCERATION AND THE FINANCIAL STATEMENTS OF THE DISTRICT MUNICIPALITY OF LLUSCO, PERIOD 2020“ is the result of an orderly and continuous process of accounting work whose main object of study was to analyze the relationship between accounting honesty and the financial statements of said municipal entity. Method, the research design was non-experimental cross-sectional. The population is made up of the four Financial Statements: Statement of Financial Position (EF-1), Management Statement (EF-2), Statement of Changes in Net Assets (EF-3), Statement of Cash Flows (EF- 4), and the officials of the District Municipality of Llusco. Technical, a structured survey and a document analysis guide were used in the municipality under study. Results, in the Administrative Actions dimension, a Very high level was found 50% and High with 20%. In the Accounting procedures dimension, an effectiveness percentage was found to be Very high 50%, and High with 20%. In the Accounting Honesty Variable, a rating of Very High 50% and High 20% was achieved. In the dimension Statement of financial position, the rating was Very Good with 30%, and Good with 40%. In the Management Status dimension, the rating of Very Good was obtained with 70%, and 30% with the rating Good. In the Financial Statements variable, the rating obtained was Very Good with 50%, and Good with 30%. Conclusion, the Chi square statistical test was used. For decision making, if the value obtained in the statistical test Chi square (P value) <0.05, the alternative hypothesis is accepted, which holds that, if there is a significant relationship between the variables Accounting honesty and the financial statements of the District Municipality of Llusco, Period 2020.
Link to repository: https://hdl.handle.net/20.500.12557/4697
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Juror: Cchachainca Mendoza, Elias; Huamán Cruz, José Carlos; Madrid Jimenez, Maria Del Rosario; Jara Rodriguez, Franklin
Register date: 30-Jun-2022
This item is licensed under a Creative Commons License