SAPUTRI, IVANY NURMALIA (2019) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada Pemerintah Kota Serang). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to analyze the effect of the application of government accounting standards, competency of human resources, and the role of internal audit on financial reporting quality. The object of this research is the OPD of the City Government of Serang. This study was conducted using a sample of 81 selected respondents. Sampling uses total sampling and uses a causal relationship design. Then the data analysis used is structural equation modeling using partial least square. In the results of this study it is known that the reliability of government accounting standards, competency of human resources, and the role of internal audit have a positive and significant effect on the quality of financial reporting. This is evidenced from the results of the partial test (t test) showing the significance value of one independent variable that supports the hypothesis. Keywords: Government Accounting Standards, Human Resource Competence, Internal Audit, and Quality of Financial Reporting. Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran internal audit terhadap kualitas pelaporan keuangan. Objek penelitian ini adalah OPD Pemerintah Kota Serang. Penelitian ini dilakukan menggunakan sampel sebanyak 81 responden terpilih. Penentuan sampel menggunakan total sampling dan menggunakan desain hubungan kausal. Maka analisis data yg digunakan adalah struktural equation modeling menggunakan partial least square. Dalam hasil penelitian ini diketahui bahwa varaibel standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran internal audit berpengaruh positif dan signifikan terhadap kualitas pelaporan keuangan. Hal ini dibuktikan dari hasil uji parsial (uji t) menunjukkan nilai signifikansi dari satu variabel bebas yang mendukung hipotesa. Kata Kunci : Standar Akuntansi Pemerintah , Kompetensi Sumber Daya Manusia, Internal Audit, dan Kualitas Pelaporan Keuangan.
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