PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN, PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada SKPD Kabupaten Cianjur)

SAMOSIR, MARALUS (2019) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN, PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada SKPD Kabupaten Cianjur). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence about the effect of the competence of human resources, the application of the intern control systems and utilization of technology information on the quality of government financial statements. The sample of this study is the SKPD of the Cianjur Regency Region. 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 affect the Quality of Financial Statements. the application of the intern control systems affect the Quality of Financial Statements. utilization of technology information Affects the Quality of Financial Statements. Keywords : The effect of the competence of human resources, the application of the intern control systems, and utilization of technology information on the quality of government financial statements. Penelitian ini bertujuan untuk memperoleh bukti-bukti empiris tentang Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan. Sampel penelitian ini adalah SKPD Wilayah Kabupaten Cianjur. Analisis data menggunakan analisis jalur. Aplikasi PLS digunakan untuk menguji Hipotesis. Hasil penelitian secara keseluruhan menyatakan bahwa Pengaruh Kompetensi Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan. Penerapan Sistem Pengendalian Intern berpengaruh terhadap Kualitas Laporan Keuangan. Pemanfaatan Teknologi Informasi berpengaruh terhadap Kualitas Laporan Keuangan. Kata kunci : Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Teknologi Informasi, Kualitas Laporan Keuangan

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 011
Call Number: TA/55/19/043
NIM: 55516120020
Uncontrolled Keywords: Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Teknologi Informasi, Kualitas Laporan Keuangan
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 04:24
Last Modified: 15 Jan 2020 08:23
URI: http://repository.mercubuana.ac.id/id/eprint/52430

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