PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA KEMENTRIAN DAN LEMBAGA NEGARA)

AMYULIANUR, AMYULIANUR (2019) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA KEMENTRIAN DAN LEMBAGA NEGARA). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the influence of human resource competence, organizational commitment and internal control system, on the quality financial reporting. The population of this research is accounting officers in state ministries and institutions, samples are chosen based on criteria (purposive sampling). The research instrument used was a questionnaire with likert scale. Data analysis using Structural Equation Modeling (SEM). The research was conducted in 2018 on ministry and government institutions, Republic of Indonesia. The results of this research indicate that the competence of human resources and internal control has a significant and positive influence on financial reporting quality, while organizational commitment has no influence on the quality of financial statements Keyword : Quality of Financial Reporting, Human Resource Competence, Organization Commitment, Internal Control System. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, komitmen organisasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Populasi dari penelitian ini adalah petugas akuntansi dalam kementerian dan lembaga negara, sampel dipilih berdasarkan kriteria tertentu (purposive sampling). Instrumen penelitian yang digunakan adalah dengan kuesioner dengan skala likert. Analisis data menggunakan Structural Equation Modeling (SEM). Penelitian ini dilakukan pada tahun 2018 pada Kementerian dan Lembaga Negara Republik Indonesia. Hasil penelitian ini menunjukan bahwa kompentensi sumber daya manusia dan pengendalian intern memiliki pengaruh signifikan dan positif terhadap kualitas pelaporan keuangan, sedangkan komitmen organisasi tidak memiliki pengaruh terhadap kualitas laporan keuangan Kata Kunci : Kualitas Laporan Keuangan, Kompetensi Sumber Daya Manusia, Komitmen Organisasi, Sistem Pengendalian Intern

Item Type: Thesis (S2)
NIM: 55516110068
Uncontrolled Keywords: Kualitas Laporan Keuangan, Kompetensi Sumber Daya Manusia, Komitmen Organisasi, Sistem Pengendalian Intern
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 25 Jun 2019 04:28
Last Modified: 25 Jun 2019 04:28
URI: http://repository.mercubuana.ac.id/id/eprint/49102

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