Impacto de la directiva 003-2021-ef de depuración y sinceramiento contable en la municipalidad distrital de San Borja, segundo semestre, año 2021.
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Date
2023-01-18
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Universidad Nacional de Cañete
Abstract
La presente investigación tuvo como objetivo establecer el impacto de la Directiva 003- 2021-EF de depuración y sinceramiento contable, en la Municipalidad Distrital de San Borja, segundo semestre, año 2021. ; en razón a la metodología aplicada , la investigación es de tipo correlacional, con enfoque cuantitativo y de diseño no experimental . Respecto el nivel de investigación , se centra en un estudio descriptivo-analítico. La muestra estudiada estuvo constituida por 50 trabajadores de la Municipalidad de San Borja a los cuales se les requirió información a través de dos fichas de valoración denominadas: “Nivel de cumplimiento de la Directiva 003-21-EF” y “Nivel de depuración y sinceramiento contable”. En razón a la prueba estadística aplicada para la constatación de la hipótesis que establecía que la directiva antes citada tiene impacto significativo en la depuración y sinceramiento contable, se utilizó el programa SPSS 25 para el cálculo del coeficiente Alfa de cronbach. Finalmente, concluye el estudio que la Directiva 003-2021-EF tiene un nivel predominante de cumplimiento medio en el 64% de su implementación, con lo cual logra un predominante impacto medio de 54% en los procesos de depuración y sinceramiento contable en la Municipalidad Distrital de San Borja, durante el segundo semestre, año 2021. Verificándose la existencia de correlación estadísticamente significativa y positiva fuerte de 0,991 entre las variables. Asumiendo el coeficiente de variabilidad (r2= 0,982) se tiene que, el nivel depuración y sinceramiento contable de la Municipalidad de San Borja está determinada en un 98,2% por el nivel de cumplimiento de Directiva 003-2021-EF.
The objective of this investigation was to establish the impact of Directive 003-2021-EF of purification and accounting honesty, in the District Municipality of San Borja, second semester, year 2021. ; Due to the applied methodology, the research is of a correlational type, with a quantitative approach and a non-experimental design. Regarding the level of research, it focuses on a descriptive-analytical study. The sample studied consisted of 50 workers from the Municipality of San Borja who were required information through two assessment sheets called: "Level of compliance with Directive 003-21-EF" and "Level of purification and honesty accountant". In the statistical test applied to verify the hypothesis that the aforementioned directive has a significant impact on the purification and accounting disclosure, the SPSS 25 program was obtained to calculate the Cronbach's Alpha coefficient. Finally, it concludes that Directive 003-2021-EF has a predominant level of medium compliance in 64% of its implementation, with which it achieves a predominant medium impact of 54% in the purification and accounting honesty processes in the District Municipality. of San Borja, during the second semester, year 2021. Verifying the existence of a statistically significant and strong positive signature of 0.991 between the variables. Assuming the scarcity coefficient (r2= 0.982) it is found that the level of purification and accounting honesty of the Municipality of San Borja is determined by 98.2% by the level of compliance with Directive 003-2021-EF.
The objective of this investigation was to establish the impact of Directive 003-2021-EF of purification and accounting honesty, in the District Municipality of San Borja, second semester, year 2021. ; Due to the applied methodology, the research is of a correlational type, with a quantitative approach and a non-experimental design. Regarding the level of research, it focuses on a descriptive-analytical study. The sample studied consisted of 50 workers from the Municipality of San Borja who were required information through two assessment sheets called: "Level of compliance with Directive 003-21-EF" and "Level of purification and honesty accountant". In the statistical test applied to verify the hypothesis that the aforementioned directive has a significant impact on the purification and accounting disclosure, the SPSS 25 program was obtained to calculate the Cronbach's Alpha coefficient. Finally, it concludes that Directive 003-2021-EF has a predominant level of medium compliance in 64% of its implementation, with which it achieves a predominant medium impact of 54% in the purification and accounting honesty processes in the District Municipality. of San Borja, during the second semester, year 2021. Verifying the existence of a statistically significant and strong positive signature of 0.991 between the variables. Assuming the scarcity coefficient (r2= 0.982) it is found that the level of purification and accounting honesty of the Municipality of San Borja is determined by 98.2% by the level of compliance with Directive 003-2021-EF.
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Sinceramiento contable, Municipalidad
Citation
Maryuri Del Pilar Chumpitaz Ramos "Impacto de la Directiva 003-2021-ef de Depuración y Sinceramiento Contable en la Municipalidad Distrital de San Borja, Segundo Semestre, año 2021." , Tesis para optar el grado de Licenciada en en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete, Perú