RAHMAWATI, ARI (2019) Pengaruh Kompetensi Aparatur, Sistem Informasi Akuntansi dan Penerapan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Pelaporan Keuangan Pada Provinsi DKI Jakarta (Studi Kasus Pada SKPD Provinsi DKI Jakarta). S1 thesis, Universitas Mercu Buana.
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Abstract
This research is aimed to determine the effect of apparatus competencies, accounting information systems and the influence of government internal controls on the quality of regional financial reporting. This research was conducted at the regional work unit in the province of DKI Jakarta. The sample determination technique uses purposive sampling technique with a number of respondents as many as 78 people. The type of data used is primary data. The method of data collection is done by questionnaire. Data analysis method uses Partial Least Square. The results of this study indicate that apparatus competencies have no significant effect on the quality of regional financial reporting. Accounting information systems have a significant effect on regional financial reporting quality. Government internal controls have no significant effect on the quality of regional financial statements. Keywords: Apparatus Competence, Accounting Information System, Internal Accounting Control, Quality of Financial Statements. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, sistem informasi akuntansi dan pengaruh pengendalian internal pemerintah terhadap kualitas pelaporan keuangan daerah. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah yang ada di provinsi DKI Jakarta. Teknik penentuan sampel menggunakan teknik Purposive Sampling dengan jumlah responden sebanyak 78 orang. Jenis data yang digunakan adalah data primer. Metode pengumpulan data dilakukan dengan kuesioner. Metode analisis data menggunakan Partial Least Square. Hasil penelitian ini menunjukan bahwa kompetensi aparatur tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan daerah. Sistem informasi akuntansi berpengaruh signifikan terhadap kualitas pelaporan keuangan daerah. Pengendalian internal pemerintah tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah. Kata kunci : Kompetensi Aparatur, Sistem Informasi Akuntansi, Pengendalian Internal Akuntansi, Kualitas Laporan Keuangan.
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