PENERAPAN STANDAR AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Kementerian Pemuda dan Olahraga Jakarta Pusat)

MAHARANI, SHINTA KURNIA (2019) PENERAPAN STANDAR AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Kementerian Pemuda dan Olahraga Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to test: 1) the application of accounting standards to the quality of financial statements 2) human resource competency to the quality of financial statements 3) use of information technology on the quality of financial statements. The population in this study were financial department employees within the Ministry of Youth and Sports. While the sample is a finance department employee in the Ministry of Exporting in Central Jakarta. Document was collected by distributing questionnaires directly to the respondents concerned. Document analysis techniques using multiple regression to see the effect of the application of accounting standards, human resource competencies, and the use of information technology on the quality of financial statements. The results of the study prove that: 1) Application of Government Accounting Standards does not have a positive effect on the Quality of Financial Statements. 2) Competence of Human Resources has a positive effect on the Quality of Financial Statements 3) The use of Information Technology has no positive effect on the Quality of Financial Statements. Keywords: Accounting Standards, Human Resources, Information Technology, and Quality of Financial Statements Penelitian ini bertujuan untuk menguji : 1) penerapan standar akuntansi terhadap kualitas laporan keuangan 2) kompetensi sumber daya manusia terhadap kualitas laporan keuangan 3) penggunaan teknologi informasi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah pegawai bagian keuangan yang berada dalam Kementerian Pemuda dan Olahraga. Sedangkan sampel adalah pegawai bagian keuangan dalam KEMENPORA 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 penerapan standar akuntansi, kompetensi sumber daya manusia, dan penggunaan teknologi informasi terhadap kualitas laporan keuangan. Hasil penelitian membuktikan bahwa : 1) Penerapan Standar Akuntansi Pemerintahan tidak berpengaruh positif terhadap Kualitas Laporan Keuangan. 2) Kompetensi Sumber Daya Manusia berpengaruh positif terhadap Kualitas Laporan Keuangan 3) Penggunaan Teknologi Informasi tidak berpengaruh positif terhadap Kualitas Laporan Keuangan. Kata Kunci : Standar Akuntansi, Sumber Daya Manusia, Teknologi Informasi, dan Kualitas Laporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 137
NIM/NIDN Creators: 43214120287
Uncontrolled Keywords: Standar Akuntansi, Sumber Daya Manusia, Teknologi Informasi, dan Kualitas Laporan Keuangan.
Subjects: 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 > 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: 06 Dec 2021 05:15
Last Modified: 26 Jan 2022 06:56
URI: http://repository.mercubuana.ac.id/id/eprint/51458

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