PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN,SISTEM PENGENDALIAN INTERNAL,DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAN DAMPAKNYA PADA PRINSIP-PRINSIP GOOD GOVERNANCE

ZAINUDDIN, ZAINUDDIN (2019) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN,SISTEM PENGENDALIAN INTERNAL,DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAN DAMPAKNYA PADA PRINSIP-PRINSIP GOOD GOVERNANCE. S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
1. Judul.pdf

Download (27kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. Abstrak.pdf

Download (28kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3. Pernyataan.pdf

Download (255kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
4. Pengesahan Tesis.pdf

Download (212kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. Kata Pengantar.pdf

Download (69kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. Daftar Isi.pdf

Download (45kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. Daftar Tabel.pdf

Download (197kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf

Download (25kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
10. Daftar Lampiran.pdf

Download (25kB) | Preview
[img] Text (BAB I)
11. Bab 1.pdf
Restricted to Registered users only

Download (315kB)
[img] Text (BAB II)
12. Bab 2.pdf
Restricted to Registered users only

Download (308kB)
[img] Text (BAB III)
13. Bab 3.pdf
Restricted to Registered users only

Download (308kB)
[img] Text (BAB IV)
14. Bab 4.pdf
Restricted to Registered users only

Download (605kB)
[img] Text (BAB V)
15. Bab 5.pdf
Restricted to Registered users only

Download (32kB)
[img] Text (DAFTAR PUSTAKA)
16. Daftar Pustaka.pdf
Restricted to Registered users only

Download (173kB)
[img] Text (LAMPIRAN)
17. Lampiran.pdf
Restricted to Registered users only

Download (528kB)

Abstract

This study aims to determine the influence of the implementation of government accounting standards, internal control systems, and accounting information systems on the quality of financial reports and its impact on the principles of good governance. We surveyed 30 Regional Organization (OPD) in Tangerang City area as the sample of study. SEM PLS is used as an analytical tool in this study. The study data used came from questionnaires collected using survey methods. The results show that the implementation of government accounting standards has a positive and significant effect on the quality of financial reports, the implementation of internal control systems has a positive and significant effect on the quality of financial reports, the implementation of accounting information systems has a positive and significant effect on the quality of financial reports and the quality of financial reports has an impact positive and significant to the principles of good governance. Keywords: government accounting standards, internal control systems, accounting information systems, financial report quality, good governance principles Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal, dan sistem informasi akuntansi terhadap kualitas laporankeuangan dan dampaknya pada prinsip-prinsip good governance. Kami mensurvei 30 Organisasi Perangkat Daerah (OPD) di Kota Tangerang sebagai sampel penelitian. SEM PLS digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan berasal dari kuesioner yang dikumpulkan menggunakan metode survei. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporankeuangan, penerapan sistem pengendalian internal berpengaruh positif dan signifikanterhadap kualitas laporan keuangan, penerapan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangandan kualitas laporan keuangan berdampak positif dan signifikan terhadap prinsip-prinsip good governance. Kata Kunci : standar akuntansi pemerintahan, sistem pengendalian internal, sistem informasi akuntansi, kualitas laporan keuangan, prinsip-prinsip good governance.

Item Type: Thesis (S2)
Call Number: TA/55/18/087
NIM: 55516110006
Uncontrolled Keywords: standar akuntansi pemerintahan, sistem pengendalian internal, sistem informasi akuntansi, kualitas laporan keuangan, prinsip-prinsip good governance.
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
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 354 Administration of Economy/Departemen Perekonomian
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 354 Administration of Economy/Departemen Perekonomian > 354.8 Administration of Financial Institutions/Departemen Keuangan (Depkeu)
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
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Jun 2019 02:00
Last Modified: 13 Jun 2019 02:00
URI: http://repository.mercubuana.ac.id/id/eprint/48863

Actions (login required)

View Item View Item