PENGARUH IMPLEMENTASI MANAJEMEN ASET, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DAN PEMILIHAN KEBIJAKAN AKUNTANSI TERHADAP PENCAPAIAN OPINI AUDITOR (Studi Kasus Pada SKPD Di Lingkungan Pemda Kota Tangerang)

SURYANIH, SURYANIH (2019) PENGARUH IMPLEMENTASI MANAJEMEN ASET, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DAN PEMILIHAN KEBIJAKAN AKUNTANSI TERHADAP PENCAPAIAN OPINI AUDITOR (Studi Kasus Pada SKPD Di Lingkungan Pemda Kota Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of asset management implementation, the effectiveness of the internal control system and the selection of accounting policies towards the achievement of audit opinions. The sample method used is purposive sampling. The sample in this study is the Head of Subdivision of Finance and Treasurer / Administration who are directly involved in the preparation of financial statements totaling 59 employees, namely. Data collection techniques used are primary data collection originating from the results of data collection in the form of questionnaires. The hypothesis test used is regression analysis with f test and t test. The test results show that the implementation of asset management, the effectiveness of the internal control system and the selection of accounting policies have a positive and significant effect on the performance of auditor opinion. Keywords: Implementation Of Asset Management, Effectiveness Of Internal Control Systems, Selection Of Accounting Policies And Achievement Of Auditor Opinion Penelitian ini bertujuan untuk menganalisis pengaruh Implementasi Manajemen Aset, efektivitas Sistem Pengendalian Internal dan Pemilihan Kebijakan Akuntansi terhadap Capaian Opini Auditor. Metode sampel yang digunakan adalah purposive sampling.Yang menjadi sampel dalam penelitian ini adalah Kasubag keuangan dan Bendahara/Penatausahaan yang terlibat langsung dalam penyusunan laporan keuangan yang berjumlah 59 pegawai. Teknik pengumpulan data yang digunakan adalah pengumpulan data primer yang bersumber dari hasil pengumpulan data berupa kuesioner. Hasil uji hipotesis menunjukan Implementasi Manajemen Aset berpengaruh positif tetapi tidak signifikan terhadap capaian opini auditor sedangkan efektivitas sistem pengendalian internal dan pemilihan kebijakan akuntansi berpengaruh positif dan signifikan terhadap capian opini auditor. Kata kunci : Implementasi Manajemen Aset, Efektivitas Sistem Pengendalian Internal, Pemilihan Kebijakan Akuntansi Dan Capaian Opini Auditor

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 029
Call Number: TA/55/19/034
NIM: 55517110017
Uncontrolled Keywords: Implementasi Manajemen Aset, Efektivitas Sistem Pengendalian Internal, Pemilihan Kebijakan Akuntansi Dan Capaian Opini Auditor
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 > 657.4 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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 30 Dec 2019 02:22
Last Modified: 15 Jan 2020 08:37
URI: http://repository.mercubuana.ac.id/id/eprint/53098

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