PENGARUH BUDAYA ORGANISASI, TRANSPARANSI DAN KELEMAHAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Pada Pemerintah Provinsi DKI JAKARTA)

JONATHAN J, CAROLUS JEREMY (2019) PENGARUH BUDAYA ORGANISASI, TRANSPARANSI DAN KELEMAHAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Pada Pemerintah Provinsi DKI JAKARTA). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research are to obtain empirical evidence and examine the influence of organizational culture, transparency and weaknesses of the internal control system on the quality of financial reporting on Local Government Units in Capital Province of Jakarta.This research was conducted using quantitative survey methods with causality research design. The data used as research sourced from questionnaires. The population in this study is the Local Government Units in Capital Province of Jakarta. The sampling technique used was purposive sampling. Questionnaires were distributed to 36 local government units. Each Unit is given 2 (two) questionnaires for the financial department. Analysis and processing of data using the help of the statistical computer program SmartPLS v.3.2.8. The results obtained from the test show: (1) organizational culture significantly influence financial reporting quality, (2) transparency do not significantly influence financial reporting quality, (3) internal control system weakness significantly influence financial reporting quality. Keywords: Organizational Culture, Transparency, Weaknesses of The Internal Control System, Quality of Financial Reporting. Penelitian ini bertujuan untuk memperoleh bukti secara empirik serta menguji pengaruh budaya organisasi, transparansi dan kelemahan sistem pengendalian internal terhadap kualitas pelaporan keuangan pada Satuan Kerja Perangkat Daerah di Provinsi Daerah Khusus Ibukota Jakarta. Penelitian ini dilakukan dengan menggunakan metode survei kuantitatif dengan desain penelitian kausalitas. Data yang dijadikan penelitian bersumber dari kuesioner. Populasi dalam penelitian ini yaitu Satuan Kerja Perangkat Daerah Provinsi Daerah Khusus Ibukota Jakarta. Teknik pengambilan sampling dengan menggunakan purposive sampling. Kuesioner disebarkan pada 36 Satuan Kerja Perangkat Daerah. Masing�masing Satuan Kerja Perangkat Daerah diberikan 2 (dua) kuesioner untuk bagian keuangan. Analisis serta pengolahan data menggunakan bantuan program komputer statistika SmartPLS v.3.2.8. Hasil yang diperoleh dari pengujian menunjukkan: (1) budaya organisasi berpengaruh signifikan terhadap kualitas pelaporan keuangan, (2) transparansi tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan, (3) kelemahan sistem pengendalian internal berpengaruh signifikan terhadap kualitas pelaporan keuangan. Kata Kunci: Budaya Organisasi, Transparansi, Kelemahan Sistem Pengendalian Internal dan Kualitas Pelaporan Keuangan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 010
NIM/NIDN Creators: 55517110002
Uncontrolled Keywords: Budaya Organisasi, Transparansi, Kelemahan Sistem Pengendalian Internal dan Kualitas Pelaporan Keuangan.
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
100 Philosophy and Psychology/Filsafat dan Psikologi > 170 Ethics, Moral Philosophy/Etika, Filsafat Moral
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 30 Dec 2021 07:14
Last Modified: 11 Apr 2022 03:08
URI: http://repository.mercubuana.ac.id/id/eprint/53315

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