PENGARUH PERENCANAAN DAN PELAKSANAAN ANGGARAN, PEMAHAMAN MENGIDENTIFIKASI TINGKAT RISIKO, DUKUNGAN PEDOMAN ATAS KEBIJAKAN DAN PROSEDUR TERHADAP PENERAPAN SISTEM PENGENDALIAN INTERN (Studi Kasus pada Biro Umum Sekretariat Jenderal Kementerian Lingkungan Hidup dan Kehutanan Atas Pengelolaan Barang Persediaan)

SYAIFUDDIN, DENNY KURNIAWAN (2018) PENGARUH PERENCANAAN DAN PELAKSANAAN ANGGARAN, PEMAHAMAN MENGIDENTIFIKASI TINGKAT RISIKO, DUKUNGAN PEDOMAN ATAS KEBIJAKAN DAN PROSEDUR TERHADAP PENERAPAN SISTEM PENGENDALIAN INTERN (Studi Kasus pada Biro Umum Sekretariat Jenderal Kementerian Lingkungan Hidup dan Kehutanan Atas Pengelolaan Barang Persediaan). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1. COVER DEPAN - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (120kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2. ABSTRAK - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (543kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3. SURAT PERNYATAAN - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (165kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4. LEMBAR PENGESAHAN - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (148kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. KATA PENGANTAR - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (397kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. DAFTAR ISI - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (209kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. DAFTAR TABEL - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (200kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR - TESIS DENNY KURNIAWAN (55513120086).pdf
Download (179kB) | Preview
[img] Text (BAB I)
9. BAB I - TESIS DENNY KURNIAWAN (55513120086).pdf
Restricted to Registered users only
Download (313kB)
[img] Text (BAB II)
10. BAB II - TESIS DENNY KURNIAWAN (55513120086).pdf
Restricted to Registered users only
Download (640kB)
[img] Text (BAB III)
11. BAB III - TESIS DENNY KURNIAWAN (55513120086).pdf
Restricted to Registered users only
Download (390kB)
[img] Text (BAB IV)
12. BAB IV - TESIS DENNY KURNIAWAN (55513120086).pdf
Restricted to Registered users only
Download (692kB)
[img] Text (BAB V)
13. BAB V - TESIS DENNY KURNIAWAN (55513120086).pdf
Restricted to Registered users only
Download (290kB)
[img] Text (DAFTAR PUSTAKA)
14. DAFTAR PUSTAKA - TESIS DENNY KURNIAWAN (55513120086).pdf
Restricted to Registered users only
Download (310kB)
[img] Text (LAMPIRAN)
15. LAMPIRAN - TESIS DENNY KURNIAWAN (55513120086).pdf
Restricted to Registered users only
Download (1MB)

Abstract

This study aims to determine the effect of budget planning and execution, understanding the level of risk, support guidelines on policies and procedures on the implementation of internal control system. The population of this study are civil servants who are in the General Bureau of the Secretariat General of Environment and Forestry. This research uses causal to test hypothesis about influence of planning and execution of budget, understanding identify risk level, support guidance on policy and procedure towards applying of internal control system. Data collection in this study through questionnaires and using multiple linier regression analysis method. The results of this study indicate that the planning and execution of the budget with a significance value of 0.020 has a positive effect on the application of internal control system, the understanding of identifying the level of risk with a significance value of 0.023 has a positive effect on the implementation of internal control system and support guidelines on policies and procedures with a significance value of 0.001 have a positive effect on the implementation of internal control system. Keywords : budget planning and execution, risk level understanding, support procedures and policies, implementation of internal control system. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan dan pelaksanaan anggaran, pemahaman mengidentifikasi tingkat risiko, dukungan pedoman atas kebijakan dan prosedur terhadap penerapan sistem pengendalian intern. Populasi penelitian ini adalah para pegawai negeri sipil yang berada di Biro Umum Sekretariat Jenderal Lingkungan Hidup dan Kehutanan. Penelitian ini menggunakan kausal untuk menguji hipotesis tentang pengaruh perencanaan dan pelaksanaan anggaran, pemahaman mengidentifikasi tingkat risiko, dukungan pedoman atas kebijakan dan prosedur terhadap penerapan sistem pengendalian intern. Pengumpulan data dalam penelitian ini melalui kuesinor dan menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa perencanaan dan pelaksanaan anggaran dengan nilai signifikansi sebesar 0,020 berpengaruh positif terhadap penerapan sistem pengendalian intern, pemahaman mengidentifikasi tingkat risiko dengan nilai signifikansi sebesar 0,023 berpengaruh positif terhadap penerapan sistem pengendalian intern serta dukungan pedoman atas kebijakan dan prosedur dengan nilai signifikansi sebesar 0,001 berpengaruh positif terhadap penerapan sistem pengendalian intern. Kata kunci : perencanaan dan pelaksanaan anggaran, pemahaman tingkat risiko, dukungan prosedur dan kebijakan, penerapan sistem pengendalian intern.

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 007
NIM/NIDN Creators: 55513120086
Uncontrolled Keywords: perencanaan dan pelaksanaan anggaran, pemahaman tingkat risiko, dukungan prosedur dan kebijakan, penerapan sistem pengendalian intern.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.4 Financial of Public Administration/Anggaran Administrasi Negara
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran
300 Social Science/Ilmu-ilmu Sosial > 370 Education/Pendidikan > 379 Public Policy Issues in Education/Peraturan-peraturan Pendidikan > 379.1 Education Budget/Anggaran Pendidikan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 23 Oct 2018 06:49
Last Modified: 20 Dec 2021 15:19
URI: http://repository.mercubuana.ac.id/id/eprint/45176

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.