PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERN DAN KEPATUHAN PADA PERATURAN PERUNDANG-UNDANGAN TERHADAP KUALITAS LAPORAN KEUANGAN KEMENTERIAN / LEMBAGA NEGARA

WICAKSONO, BANGKIT (2019) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERN DAN KEPATUHAN PADA PERATURAN PERUNDANG-UNDANGAN TERHADAP KUALITAS LAPORAN KEUANGAN KEMENTERIAN / LEMBAGA NEGARA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The present study is aimed at determining the effect of implementation of government accounting standard, internal control system and compliance with laws and regulations on the quality of ministries/agency’s financial reports. The independent variables which were tested in this research are the ratio of conformity with government accounting standard, ratio of audit findings regarding internal control system that was being followed up and ratio of compliance with laws and regulations. The dependent variable tested is an index of audit opinion on each ministry/agency’s financial report. The present study uses secondary data derived from the report of audit results of the Audit Board on the state ministries/agencies financial report in 2016 and 2017. This study uses a purposive sampling method with certain criteria. Sample selection criteria included state ministries / agencies which for 5 consecutive years had not received WTP opinion from BPK for 2016 and 2017 period by using causalquantitative approach. The data analitical method used is multiple regression analysis. The result of the research concludes that implementation of government accounting standard positively influences on state ministries/agencies’ financial reports, but internal control system and compliance with laws and regulations does not influence state ministries/agencies’ financial reports. Keywords : the government accounting standard, internal control system, compliance with laws and regulations, the quality of ministries/institutions’ financial report Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern dan Kepatuhan terhadap Peraturan Perundang-undangan terhadap Kualitas Laporan Keuangan Kementerian / lembaga negara. Variabel bebas dari penelitian ini diukur dengan rasio kesesuaian penerapan standar akuntansi pemerintah, rasio tindak lanjut temuan terkait sistem pengendalian intern dan rasio kepatuhan terhadap peraturan perundang-undangan. Variabel terikat dari penelitian ini diukur dengan indeks dari opini audit laporan keuangan Kementerian / lembaga negara. Penelitian ini menggunakan data sekunder dari laporan hasil pemeriksaan BPK atas laporan keuangan dari Kementerian / lembaga negara tahun 2016 dan 2017. Penelitian ini menggunakan metode purposive sampling dengan kriteria tertentu. Kriteria pemilihan sampel adalah kementerian / lembaga negara yang belum mendapatkan opini WTP dari BPK untuk periode tahun 2016 dan 2017 selama selama 5 kali berturut-turut, dengan menggunakan pendekatan kausal kuantitatif. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa penerapan Standar Akuntansi Pemerintahan berpengaruh positif terhadap kualitas laporan keuangan kementerian / lembaga negara, tetapi Sistem Pengendalian Intern dan Kepatuhan terhadap Peraturan Perundangan-undangan tidak berpengaruh terhadap Kualitas Laporan Keuangan Kementerian / lembaga negara. Kata kunci : standar akuntansi pemerintahan, sistem internal kontrol, kepatuhan terhadap peraturan perundang-undangan, kualitas laporan keuangan kementerian/lembaga

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 857
Call Number: SE/32/19/196
NIM/NIDN Creators: 43217110438
Uncontrolled Keywords: standar akuntansi pemerintahan, sistem internal kontrol, kepatuhan terhadap peraturan perundang-undangan, kualitas laporan keuangan kementerian/lembaga
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Mar 2019 01:20
Last Modified: 28 Sep 2022 06:42
URI: http://repository.mercubuana.ac.id/id/eprint/48288

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