PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Kementerian Kelautan dan Perikanan Jakarta Pusat)

DAMAYANTI, AYU PUTRI (2019) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Kementerian Kelautan dan Perikanan Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to test: 1) human resource competency to the quality of financial statements 2) use of information technology on the quality of financial statements 3) internal control system for the quality of financial statements. The population in this study were financial department employees within the Marine and Fisheries Ministry. While the sample is a finance department employee in the Marine and Fisheries Ministry in Central Jakarta. Documents are collected by distributing questionnaires directly to the respondents concerned. Document analysis techniques using multiple regression to see the influence of competence of human resources, the use of information technology and internal control systems on the quality of financial statements. The results of the study prove that: 1) Competence of Human Resources does not have a positive effect on the Quality of Financial Statements. 2) Use of Information Technology does not have a positive effect on the Quality of Financial Statements 3) The Internal Control System has a positive effect on the Quality of Financial Statements.. Keywords: Human Resources, Information Technology, Internal Control and Quality of Financial Statements Penelitian ini bertujuan untuk menguji : 1) kompetensi sumber daya manusia terhadap kualitas laporan keuangan 2) penggunaan teknologi informasi terhadap kualitas laporan keuangan 3) sistem pengendalian intern terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah pegawai bagian keuangan yang berada dalam Kementerian Kelautan dan Perikanan. Sedangkan sampel adalah pegawai bagian keuangan dalam KKN yang ada di Jakarta Pusat. Data dikumpulkan dengan menyebarkan langsung kuesioner kepada responden yang bersangkutan. Teknik analisis data dengan menggunakan regresi berganda untuk melihat pengaruh komptensi sumber daya manusia, penggunaan teknologi informasi dan system pengendalian intern terhadap kualitas laporan keuangan. Hasil penelitian membuktikan bahwa : 1) Kompetensi Sumber Daya Manusia tidak berpengaruh positif terhadap Kualitas Laporan Keuangan. 2) Penggunaan Teknologi Informasi tidak berpengaruh positif terhadap Kualitas Laporan Keuangan 3) Sistem Pengendalian Intern berpengaruh positif terhadap Kualitas Laporan Keuangan. Kata Kunci : Sumber Daya Manusia, Teknologi Informasi, Pengendalian Intern, dan Kualitas Laporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 952
Call Number: SE/32/19/350
NIM/NIDN Creators: 43214120462
Uncontrolled Keywords: Sumber Daya Manusia, Teknologi Informasi, Pengendalian Intern, dan Kualitas Laporan Keuangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Nov 2021 07:25
Last Modified: 25 Jul 2023 06:29
URI: http://repository.mercubuana.ac.id/id/eprint/50959

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