Rahardian, Nabiel (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH. Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui: Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Internal, Penerapan Standar Akuntansi Pemerintahan, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Jumlah sampel dalam penelitian adalah 73 pengelola keuangan pada Organisasi Perangkat Daerah Kabupaten Lampung Tengah dengan teknik pengambilan sampel purposive sampling. Uji validitas menggunakan uji korelasi Pearson Product Moment, sedangkan uji reliabilitas menggunakan Cronbach Alpha. Teknik analisis data yang digunakan adalah analisis regresi berganda, koefisien determinasi, uji F, dan uji t . Hasil penelitian menunjukkan bahwa: Kompetensi sumber daya manusia tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, penerapan sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, penerapan standar akuntansi pemerintahan berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Kata kunci: Kualitas LKPD, Kompetensi SDM, Penerapan SPI, Penerapan SAP, Pemanfaatan TI viii FACTORS THAT INFLUENCE THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL STATEMENTS Nabiel Rahardian 142150024 ABSTRACT This study aims to determine: The Effect of Competence of Human Resources, Implementation of Internal Control Systems, Implementation of Government Accounting Standards, and Use of Information Technology on the Quality of Local Government Financial Reports. The number of samples in the study were 73 financial managers at the Regional Devices Organization of Central Lampung Regency with purposive sampling technique. Validity test uses the Pearson Product Moment correlation test, while the reliability test uses Cronbach Alpha. The data analysis technique used is multiple regression analysis, coefficient of determination, F test, and t test. The results showed that: Competence of human resources did not affect the quality of local government financial reports, the implementation of internal control systems affected the quality of local government financial reports, the application of government accounting standards affected the quality of local government financial reports, and the use of information technology affected report quality regional government finance. Keywords: Keywords: LKPD Quality, HR Competence, Implementation of internal control systems, Implementation of Government Accounting Standards, Utilization of IT
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 14 Aug 2019 03:28 |
| Last Modified: | 14 Aug 2019 03:28 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/20732 |
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