PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PELAPORAN DAN MOTIVASI KERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Direktorat KSKK Madrasah Kementerian Agama RI)

TAMMALEA, MAHARAGITA AUDIMY (2017) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PELAPORAN DAN MOTIVASI KERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Direktorat KSKK Madrasah Kementerian Agama RI). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji penerapan standar akuntansi pemerintahan, sistem pelaporan dan motivasi kerja berpengaruh terhadap akuntabilitas kinerja instansi pemerintah secara simultan dan parsial. Sampel penelitian ini adalah pejabat struktural di Direktorat Kurikulum, Sarana, Kelembagaan dan Kesiswaan Madrasah Kementerian Agama RI. Teknik sampling dalam penelitian ini adalah purposive sampling, yaitu teknik penentuan sampel berdasarkan kriteria tertentu. Data dalam penelitian ini adalah data primer. Data dikumpulkan dengan menggunakan kuisioner yang dibagikan langsung kepada responden. Metode analisa yang digunakan adalah model Regresi Linear Berganda. Untuk menguji hipotesis secara simultan dan parsial digunakan Uji F dan Uji T. Hasil penelitian dan uji hipotesis menunjukkan bahwa penerapan standar akuntansi pemerintahan, sistem pelaporan dan motivasi kerja berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah.This research aims to examine the application of government accounting standards, reporting system and work motivation affect the performance accountability of government agencies simultaneously and partially. The sample of this research is a structural official in the Directorate of Curriculum, Facilities, Institutions, and Student Madrasah Ministry of Religious Affai Republic of Indonesia. Sampling technique in this research is purposive sampling, that is sample determination technique based on certain criterion. Data in this research is primary data. Data were collected by using questionnaires distributed directly to respondents. The analysis method used is multiple linear regression model. To test the hypothesis simultaneously and partially used F test and T test. The result of hypothesis test and test show that the application of government accounting standard, reporting system and work motivation have positive and significant influence to performance accountability of government institution.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 386
NIM/NIDN Creators: 43214110458
Uncontrolled Keywords: penerapan standar akuntansi pemerintahan, sistem pelaporan, motivasi kerja, akuntabilitas kinerja instansi pemerintah.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 320.1-320.9 Standard Subdivisions of Political dan Government Science/Subdivisi Standar Dari Ilmu Politik dan Ilmu Pemerintahan > 320.8 Local Government/Pemerintahan Lokal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Alnisa Hardiyanti
Date Deposited: 25 Nov 2017 07:32
Last Modified: 27 Mar 2024 02:51
URI: http://repository.mercubuana.ac.id/id/eprint/39683

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