PENGARUH KOMPETENSI APARATUR, BUDAYA ORGANISASI DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Survei Pada Pemerintah Kota Bandung)

SYAVITRA, TINO (2019) PENGARUH KOMPETENSI APARATUR, BUDAYA ORGANISASI DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Survei Pada Pemerintah Kota Bandung). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of apparatus competence, organizational culture and the application of accrual-based government accounting standards to financial reporting quality. The population in this research were 29 OPD in the city government of Bandung. This research was conducted on 87 respondents using a quantitative and causal descriptive approach. Therefore, the data analysis used is validity and reliability tests, hypothesis testing with using SmartPLS 3.0 applications. The results of this research indicate that apparatus competency has no effect on financial reporting quality, organizational culture has no effect on financial reporting quality, while the application of accrual-based government accounting standards has a positive effect on the quality of financial reporting in Bandung city government. Keywords: Apparatus Competence, Organizational Culture, Application of Accrual-Based Government Accounting Standards and Financial Reporting Quality Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, budaya organisasi dan penerapan standar akuntansi pemerintahan berbasis akrual terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah 29 OPD yang ada pada Pemerintah Kota Bandung. Penelitian ini dilakukan terhadap 87 responden dengan menggunakan pendekatan deskriptif kuantitatif dan kausal. Karena itu, analisis data yang digunakan adalah uji validitas dan uji reliabilitas, pengujian hipotesis dengan menggunakan aplikasi SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa kompetensi aparatur tidak berpengaruh terhadap kualitas pelaporan keuangan, budaya organisasi tidak berpengaruh terhadap kualitas pelaporan keuangan, sedangkan untuk penerapan standar akuntansi pemerintahan berbasis akrual berpengaruh positif terhadap kualitas pelaporan keuangan pemerintah kota Bandung. Kata kunci: Kompetensi Aparatur, Budaya Organisasi, Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual dan Kualitas Pelaporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 924
Call Number: SE/32/19/019
NIM/NIDN Creators: 43214120425
Uncontrolled Keywords: Kompetensi Aparatur, Budaya Organisasi, Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual dan Kualitas Pelaporan Keuangan
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
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 > 657.45 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: 15 Feb 2019 02:33
Last Modified: 14 Jul 2023 07:42
URI: http://repository.mercubuana.ac.id/id/eprint/47221

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