PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada OPD Kota Tangerang Selatan)

HERAWATI, IIS DEWI (2019) PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada OPD Kota Tangerang Selatan). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to examine the effect of organizational commitment, organizational culture and implementation of the internal control system on Regional Device Organizations in the South Tangerang City Government. The study population was 33 and the sample of the study was the chief financial officer and financial treasurer of 66 respondents. The research data collection technique was by distributing questionnaires and literature. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) with a SmartPLS 3.0 analysis tool. This research was conducted in February 2019 on the Organization of Regional Device Organizations in the South Tangerang City Government. The results of this study indicate that organizational commitment, organizational culture, and the the implementation of internal control systems have a significant and positive influence on quality financial statements. Keywords : Organizational Commitment, Organizational Culture and Internal Control System Implementation, Financial Statements Qualit Tujuan dari penelitian ini adalah untuk menguji pengaruh komitmen organisasi, budaya organisasi dan penerapan sistem pengendalian internal pada Organisasi Perangkat Daerah di Pemerintah Kota Tangerang Selatan. Populasi penelitian adalah 33 OPD Kota Tangerang Selatan dan sampel penelitian ini adalah kepala keuangan dan bendahara keuangan sebanyak 66 responden. Teknik pengumpulan data penelitian adalah dengan menyebarkan kuesioner dan literatur. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Penelitian ini dilakukan pada bulan Februari 2019 di Organisasi Perangkat Daerah Kota Tangerang Selatan. Hasil penelitian ini menunjukkan bahwa komitmen organisasi, budaya organisasi, dan penerapan sistem pengendalian internal memiliki pengaruh yang signifikan dan positif terhadap kualitas laporan keuangan. Kata Kunci : Kualitas Laporan Keuangan, Komitmen Organisasi, Budaya Organisasi, dan Penerapan Sistem Pengendalian Internal.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 124
Call Number: TA/55/19/066
NIM/NIDN Creators: 55517110078
Uncontrolled Keywords: Kualitas Laporan Keuangan, Komitmen Organisasi, Budaya Organisasi, dan Penerapan Sistem Pengendalian Internal
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
700 Arts/Seni, Seni Rupa, Kesenian > 700. Arts/Seni, Seni Rupa, Kesenian > 700.1-700.9 Standards Subdivisions of The Arts/Subdivisi Standard dari Karya Seni > 700.4 Special Topics in The Arts/Topik Tertentu dalam Karya Seni > 700.41 Arts Displaying Specific Qualities of Style, Mood, Viewpoint/Seni Menampilkan Kualitas Gaya Tertentu, Suasana Hati, Sudut Pandang
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 28 Dec 2021 04:37
Last Modified: 09 Dec 2022 01:54
URI: http://repository.mercubuana.ac.id/id/eprint/53025

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