PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi DKI Jakarta)

ABIDA, ZAHRA (2019) PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi DKI Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the effect of financial statement presentation and accessibility of financial statements for accountability in financial management of government institution in DKI Jakarta Province. The research was carried out in 43 government institutes in DKI Jakarta Province. Sampling was selected using sensus sampling technique. Questionnaires were distributed to 86 respondens. This research using a quantitative methode that is explanatory that explain the casual relationship between the variables of research by testing the hypothesis. For this study the data were analyzed using Component or Variance Based Structural Equation Modeling in which data processing uses the Partial Least Square (Smart-PLS) program version 3.0. The results of this study indicate that the presentation of financial statements and accessibility of financial reporting is positively effect accountability of regional Financial Management. Keyword: financial statement presentation, accessibility of financial statements, accountability in financial management Penelitian ini bertujuan untuk menganalisis pengaruh penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah instansi pemerintah di Provinsi DKI Jakarta. Penelitian ini dilaksanakan pada 43 instansi pemerintah di Provinsi DKI Jakarta. Pengambilan sampel dilakukan dengan menggunakan metode sensus. Kuesioner dibagikan kepada responden sebanyak 86 kuesioner. Penelitian ini menggunakan metode kuantitatif yang bersifat explanatory yang menjelaskan hubungan kausal antara variabel-varibel penelitian melalui pengujian hipotesis. Data dalam penelitian ini dianalisis dengan menggunakan Component atau Variance Based Structural Equation Modeling di mana dalam pengolahan datanya menggunakan program Partial Least Square (Smart-PLS) versi 3.0. Hasil penelitian ini menunjukkan bahwa penyajian laporan keuangan dan aksesibilitas laporan keuangan bersama-sama positif berpengaruh pada akuntabilitas dalam pengelolaan keuangan. Kata kunci: Penyajian laporan keuangan, aksesibilitas laporan keuangan, akuntabilitas pengelolaan keuangan daerah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 152
Call Number: SE/32/19/146
NIM: 43215010290
Uncontrolled Keywords: Penyajian laporan keuangan, aksesibilitas laporan keuangan, akuntabilitas pengelolaan keuangan daerah
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 > 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: 27 Nov 2019 07:11
Last Modified: 07 Jan 2020 06:09
URI: http://repository.mercubuana.ac.id/id/eprint/52281

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