ANALISIS PENGARUH TRANSPARANSI, PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI TERHADAP AKUNTABILITAS LAPORAN KEUANGAN (Studi Empiris Pada Lembaga Amil Zakat Di Provinsi DKI Jakarta Tahun 2018-2019)

JAELANI, ABDUL QODIR (2019) ANALISIS PENGARUH TRANSPARANSI, PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI TERHADAP AKUNTABILITAS LAPORAN KEUANGAN (Studi Empiris Pada Lembaga Amil Zakat Di Provinsi DKI Jakarta Tahun 2018-2019). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to know the influence of transparency, internal control and organizational culture on financial statement accountability. The object of this research is the owner or employee who works in the financial division of the Amil Zakat Institute (LAZ) located in DKI Jakarta province. This research was conducted on 38 respondents using a quantitative descriptive approach. The sampling method used in this research is the purposive sampling method and the data analysis technique used is Search Engine Marketing (SEM) with the Smart PLS 3.0 program. The results of this research shows that either simultaneously, the variables of transparency, internal control and organizational culture have an influence on the accountability of financial statements of 67.3%, while the rest are influenced by other factors. Partially, the variables of transparency and internal control have a positive and significant influence on the accountability of financial statements, while the organizational culture variable has a negative and not significant influence on the accountability of financial statements. Keyword : Accountability of Financial Statements, Transparency, Internal Control, Organizational Culture Penelitian ini untuk mengetahui pengaruh transparansi, pengendalian internal dan budaya organisasi terhadap akuntabilitas laporan keuangan. Objek penelitian ini adalah pemilik atau pegawai yang bekerja pada divisi keuangan Lembaga Amil Zakat (LAZ) yang berlokasi di provinsi DKI Jakarta. Penelitian ini dilakukan terhadap 38 responden dengan menggunakan pendekatan deskriptif kuantitatif. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan teknik analisis data yang digunakan adalah Search Engine Marketing (SEM) dengan program Smart PLS 3.0. Hasil dari penelitian ini menunjukkan bahwa secara simultan, variabel transparansi, pengendalian internal dan budaya organisasi memiliki pengaruh terhadap akuntabilitas laporan keuangan sebesar 67.3%, sedangkan sisanya dipengaruhi oleh faktor lainnya. Secara parsial, variabel transparansi dan pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan, sedangkan variabel budaya organisasi berpengaruh negatif dan tidak signifikan terhadap akuntabilitas laporan keuangan. Kata kunci : Akuntabilitas Laporan Keuangan, Transparansi, Pengendalian Internal, Budaya Organisasi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 689
NIM/NIDN Creators: 43215110221
Uncontrolled Keywords: Akuntabilitas Laporan Keuangan, Transparansi, Pengendalian Internal, Budaya Organisasi
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: 13 Dec 2021 14:55
Last Modified: 16 Jun 2022 06:47
URI: http://repository.mercubuana.ac.id/id/eprint/51987

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