PENGARUH STANDAR AKUNTANSI PEMERINTAH, KETIDAKPASTIAN LINGKUNGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Administrasi Jakarta Selatan)

WIDIAYANTI, NANIK (2019) PENGARUH STANDAR AKUNTANSI PEMERINTAH, KETIDAKPASTIAN LINGKUNGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Administrasi Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of government accounting standards, environmental uncertainty and internal control systems on financial reporting quality. This research took place at the SKPD of the Administrative City of South Jakarta. The type of data used in this study is primary data. Data collection methods are done by using questionnaires. Respondents in this study were Head of SKPD, Head of Accounting and Financial Reporting and staff of accounting and financial reporting. Of the 90 questionnaires distributed, 87 returned. The data collected was processed using the SmartPLS 3 software program. The results showed that the Government Accounting Standards Environmental Uncertainty and the Internal Control System had a positive and significant effect on the Quality of Financial Reporting Keywords:Government Accounting Standards, Environmental uncertainty, Internal System Control, Quality of Financial Reporting Penelitian ini bertujuan untuk mengetahui pengaruh Standar Akuntansi pemerintah, ketidakpastian Lingkungan dan Sistem Pengendalian Intern Terhadap Kualitas Pelaporan Keuangan. Penelitian ini mengambil lokasi di SKPD Kota Administrasi Jakarta Selatan. Jenis data yang di gunakan dalam penelitian ini adalah data primer. Metode pengumpulan data di lakukan dengan menggunakan kuisioner. Responden dalam penelitian ini adalah Kepala SKPD, Kepala Bagian Akuntansi dan Pelaporan Keuangan dan staff akuntansi dan pelaporan keuangan. Dari 90 kuesioner yang disebar, 87 kembali. Data yang di kumpulkan diolah dengan menggunakan program software SmartPLS 3. Hasil penelitian menunjukkan bahwa Standar Akuntansi Pemerintah Ketidakpastian Lingkungan dan Sistem Pengendalian Intern berpengaruh positif dan signifikan terhadap Kualitas Pelaporan Keuangan. Kata Kunci :Standar Akuntansi Pemerintah, ketidakpastian Lingkungan, Sistem Pengendalian Intern ,Kualitas Pelaporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 536
Call Number: SE/32/19/157
NIM/NIDN Creators: 43215010074
Uncontrolled Keywords: Standar Akuntansi Pemerintah, ketidakpastian Lingkungan, 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: 09 Jul 2019 02:11
Last Modified: 25 May 2022 04:17
URI: http://repository.mercubuana.ac.id/id/eprint/49361

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