BACHTIAR, IRFAN (2017) PENGARUH AKTIVITAS PENGENDALIAN, MONITORING, DAN PENILAIAN RISIKO TERHADAP KUALITAS SISTEM AKUNTANSI INSTANSI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Setjen WANTANNAS RI). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini merupakan penelitian deksriptif. Tujuan penelitian ini untuk mengetahui Pengaruh Aktivitas Pengendalian, Monitoring, dan Penilaian Risiko Terhadap Kualitas Sistem Akuntansi Instansi dan Dampaknya Terhadap Kualitas Laporan Keuangan yang diterapkan pada Setjen Wantannas Republik Indonesia. Penelitian ini dilakukan terhadap 41 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis deskriptif data variabel penelitian. Hasil penelitan ini menunjukkan bahwa secara validitas dan reliabilitas, variabel aktivitas pengendalian, monitoring, penilaian risiko, kualitas sistem akuntansi instansi, dan kualitas laporan keuangan berpengaruh terhadap sistem akuntansi instansi pada Setjen Wantannas Republik Indonesia. Hal ini dibuktikan dari hasil uji t-hitung (t-statistic) dan uji R Square atau R2 (construct reliability) juga menunjukkan hasil cukup signifikan dari tiga variabel endogen meskipun sangat lemah. Oleh karena itu hasil uji dari penelitian ini menyatakan terdapat pengaruh aktivitas pengendalian, monitoring, dan penilaian risiko terhadap kualitas sistem akuntansi instansi dan dampaknya terhadap kualitas laporan keuangan Setjen Wantannas Republik Indonesia.This research is descriptive. The purpose of this study to determine the effect of Activities Control, Monitoring and Risk Assessment on the Quality of Institution Accounting System and its impact on Quality of Financial Statements Wantannas applied to the General Secretariat of the Republic of Indonesia. This study was conducted on 41 respondents using quantitative descriptive approach. Therefore, the analysis of the data used is descriptive analysis of data variables of the study. The results of this research indicate that the validity and reliability, variable control activities, monitoring, risk assessment, quality of institutions accounting system, and the quality of financial reporting affect the accounting system at the Secretariat Wantannas agencies of the Republic of Indonesia. This is evidenced from the results of t-count test (t-statistic) and test R Square or R2 (construct reliability) also showed a significant result of the three endogenous variables though very weak. Therefore the test results of this study stated there are significant control activities, monitoring and risk assessment of the quality of agency accounting systems and their impact on the quality of financial statements Wantannas General Secretariat of the Republic of Indonesia.
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