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) |
|---|---|
| Subjek: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | x. 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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