PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Bank Perkreditan Rakyat (BPR) Konvensional di Indonesia

MARPAUNG, OKTAVIA (2019) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Bank Perkreditan Rakyat (BPR) Konvensional di Indonesia. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence about the Effect of Competence of Human Resources, Utilization of Information Technology and Implementation of the Principles of Good Corporate Governance to the Quality of Financial Statements. The study sample was 34 rural banks in Indonesia which are in the ganda group. Data analysis using path analysis. The PLS application is used to test the hypothesis. The overall results of the study state that the competence of human resources affects the quality of financial statements. The utilization of information technology affects the quality of financial statements. The implementation of the principles of Good Corporate Governance affects the quality of financial statements. This study has limitations such as, the sample used is less than 100 samples, it is expected that further research uses a larger sample. Key Words : Competence of Human Resources; Utilization of Information Technology; Application of the Principles of Good Corporate Governance; Quality of Financial Statements; Rural Banks. Penelitian ini bertujuan untuk memperoleh bukti-bukti empiris tentang Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Prinsip-prinsip Good Corporate Governance (GCG) terhadap Kualitas Laporan Keuangan. Sampel penelitian adalah 34 BPR yang berada di Indonesia yang berada dalam naungan ganda group. Analisis data menggunakan analisis jalur. Aplikasi PLS digunakan untuk menguji Hipotesis. Hasil penelitian secara keseluruhan menyatakan bahwa kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan. Pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan. penerapan prinsip-prinsip Good Corporate Governance (GCG) berpengaruh terhadap kualitas laporan keuangan. Penelitian ini memiliki keterbatasan seperti, sampel yang digunakan kurang dari 100 sampel, diharapkan penelitian selanjutnya menggunakan sampel yang lebih besar lagi. Kata Kunci: Kompetensi Sumber Daya Manusia; Pemanfaatan Teknologi Informasi; Penerapan Prinsip-prinsip Good Corporate Governance; Kualitas Laporan Keuangan; Bank Perkreditan Rakyat.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 010
Call Number: TA/55/19/029
NIM: 55516120066
Uncontrolled Keywords: Kompetensi Sumber Daya Manusia; Pemanfaatan Teknologi Informasi; Penerapan Prinsip-prinsip Good Corporate Governance; Kualitas Laporan Keuangan; Bank Perkreditan Rakyat.
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Dec 2019 04:18
Last Modified: 15 Jan 2020 08:22
URI: http://repository.mercubuana.ac.id/id/eprint/52428

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