PENGARUH KOMPETENSI APARATUR, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada OPD Kabupaten Bandung Barat)

PRAMESWARI, DHIETA AYU (2019) PENGARUH KOMPETENSI APARATUR, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada OPD Kabupaten Bandung Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Apparatus Competence, Application of Accounting Information Systems and Internal Control Systems to Financial Reporting Quality. This study took place in West Bandung Regency OPD. The type of data used in this study is primary data. The method of data collection is done using a questionnaire. Respondents in this study were the head and staff of the accounting and financial reporting section. Of the 87 questionnaires distributed, 85 questionnaires were returned, and 85 were analyzed. Data collected was processed using the SmartPLS 3.0 (Partial Least Square) software program. The results showed that Apparatus Competency had a positive and significant effect on the Quality of Financial Reporting, The Application of Accounting Information Systems had a positive and significant effect on the Quality of Financial Reporting, the Internal Control System had a positive and significant effect on the Quality of Financial Reporting. Keywords: Apparatus Competence, Accounting Information System, Internal Control System, Financial Reporting Quality Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Aparatur, Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Intern terhadap Kualitas Pelaporan Keuangan. Penelitian ini mengambil lokasi di OPD Kabupaten Bandung Barat. Jenis data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dilakukan dengan menggunakan kuesioner. Responden dalam penelitian ini adalah pimpinan dan staf bagian akuntansi dan pelaporan keuangan. Dari 87 kuesioner yang disebar, kuesioner yang kembali sebanyak 85, dan yang dapat dianalisis sebanyak 85. Data yang dikumpulkan diolah dengan menggunakan program software SmartPLS 3.0 (Partial Least Square). Hasil penelitian menunjukkan bahwa Kompetensi Aparatur berpengaruh positif dan signifikan terhadap Kualitas Pelaporan Keuangan, Penerapan Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Kualitas Pelaporan Keuangan, Sistem Pengendalian Intern berpengaruh positif dan signifikan terhadap Kualitas Pelaporan Keuangan. Kata Kunci : Kompetensi Aparatur, Sistem Informasi Akuntansi, Sistem Pengendalian Intern, Kualitas Pelaporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 976
Call Number: SE/32/19/165
NIM/NIDN Creators: 43215010052
Uncontrolled Keywords: Kompetensi Aparatur, Sistem Informasi Akuntansi, Sistem Pengendalian Intern, Kualitas Pelaporan Keuangan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 May 2019 01:55
Last Modified: 27 Jul 2023 06:55
URI: http://repository.mercubuana.ac.id/id/eprint/48206

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