PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN KEMENTERIAN NEGARA / LEMBAGA

SINLAELOE, FEBE DEBORA (2019) PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN KEMENTERIAN NEGARA / LEMBAGA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The study aims to determine the effect of the implementation of the internal control system and government apparatus competency on the quality of the financial statements of state ministries/institutions. This paper develops a theoretical framework as the basis for hypotheses, to answer the research questions, above: (1) how does the role of the internal control system on the quality of financial statement of state ministries/institutions, (2) how is the influence of government apparatus competency on the quality of financial reports. This research was conducted in 87 state ministries/institutions, with a population of 435 people. The sampling technique uses purposive sampling technique with a total of 114 respondents. The type of data used is primary data. The method of data collection is done by questioner. The data analysis technique is multiple linear regression analysis. The results of the study show that the variables of the implementation of the internal control system and the government apparatus competency have a significant effect on the quality of the financial statements of state ministries/institutions. Keywords : internal control system, the government apparatus competency, the quality of ministries/institutions financial statements Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem pengendalian intern dan kompetensi aparatur pemerintah terhadap kualitas laporan keuangan kementerian negara/lembaga. Makalah ini mengembangkan kerangka teori sebagai dasar hipotesis, untuk menjawab pertanyaan penelitian di atas: (1) bagaimana pengaruh peranan sistem pengendalian intern terhadap kualitas laporan keuangan kementerian negara/lembaga, (2) bagaimana pengaruh kompetensi aparatur pemerintah terhadap kualitas laporan keuangan kementerian negara/lembaga. Penelitian ini dilakukan pada 87 kementerian negara/lembaga, dengan jumlah populasi sebanyak 435 orang. Teknik penentuan sampel menggunakan teknik purposive sampling dengan jumlah responden sebanyak 114 orang. Jenis data yang digunakan adalah data primer. Metode pengumpulan data dilakukan dengan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel penerapan sistem pengendalian intern dan kompetensi aparatur pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan kementerian negara/ lembaga. Kata kunci : sistem pengendalian intern, kompetensi aparatur pemerintah, kualitas laporan keuangan kementerian negara/lembaga

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1045
Call Number: SE/32/19/353
NIM/NIDN Creators: 43217110425
Uncontrolled Keywords: sistem pengendalian intern, kompetensi aparatur pemerintah, kualitas laporan keuangan kementerian negara/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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Dec 2021 12:15
Last Modified: 14 Sep 2023 03:32
URI: http://repository.mercubuana.ac.id/id/eprint/52977

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