PENGARUH KOMPETENSI AKUNTAN MANAJEMEN DAN PENERAPAN PRINSIP-PRINSIP GOOD GOVERNMENT GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN (SURVEI PADA KEMENTERIAN KELAUTAN DAN PERIKANAN)

SRIANTO, SRIANTO (2020) PENGARUH KOMPETENSI AKUNTAN MANAJEMEN DAN PENERAPAN PRINSIP-PRINSIP GOOD GOVERNMENT GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN (SURVEI PADA KEMENTERIAN KELAUTAN DAN PERIKANAN). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of competency of management accountants and the application of good government governance principles to financial reporting quality in Ministry of Marine Affairs and Fisheries (MMAF) Republic of Indonesia. In addition, this research analyzes whether the opinion of MMAF accountant is differ from the auditor from The Audit Board of The Republic of Indonesia regarding the variable of interest. This research is a quantitative study with primary data obtained from 92 respondents from MMAF accountant, with addition of 13 auditors who perform audit on the MMAF financial statements. Partial Least Square is used as an analytical tool in this study. The results show that competency of management accountants and the application of good government governance principles significantly influence the quality of financial reporting. The additional research also shows a significant difference in opinion between MMAF accountant and auditor from The Audit Board regarding all variable of interest. Therefore, improvement in competency of management accountants is necessary to be able to contribute optimally in improving financial reporting quality by providing training and fostering an understanding of accounting and financial reporting. Furthermore, consistent implementation of the principles of good government governance, including transparency, participation, and accountability in all types of activities and public services within the ministry and compliance to government accounting standards is a must. Keywords: Competency of Management Accountants, the Principles of Good Government Governance and Financial Reporting Quality Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi akuntan manajemen dan penerapan prinsip good government governance terhadap kualitas pelaporan keuangan di Kementerian Kelautan dan Perikanan (KKP) Republik Indonesia. Selain itu, penelitian ini menganalisis apakah pendapat akuntan KKP berbeda dari auditor Badan Pemeriksa Keuangan (BPK) Republik Indonesia mengenai seluruh variabel penelitian. Penelitian ini adalah penelitian kuantitatif dengan data primer yang diperoleh dari 92 responden dari akuntan KKP, dengan penambahan 13 auditor BPK yang melakukan audit terhadap laporan keuangan KKP. Partial Least Square digunakan sebagai alat analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa kompetensi akuntan manajemen dan penerapan prinsip good government governance secara signifikan mempengaruhi kualitas pelaporan keuangan. Penelitian tambahan juga menunjukkan perbedaan pendapat yang signifikan antara akuntan KKP dan auditor dari BPK mengenai semua variable penelitian. Oleh karena itu, peningkatan kompetensi akuntan manajemen diperlukan untuk dapat berkontribusi secara optimal dalam meningkatkan kualitas pelaporan keuangan dengan memberikan pelatihan dan menumbuhkan pemahaman akuntansi dan pelaporan keuangan. Selain itu, implementasi yang konsisten dari prinsip-prinsip tata pemerintahan yang baik, termasuk transparansi, partisipasi, dan akuntabilitas dalam semua jenis kegiatan dan layanan publik dalam kementerian dan kepatuhan terhadap standar akuntansi pemerintah adalah suatu keharusan. Kata Kunci: Kompetensi Akuntan Manajemen, Penerapan Prinsip-Prinsip Good Government Governance, dan Kualitas Pelaporan Keuangan

Item Type: Thesis (S2)
NIM: 55517110039
Uncontrolled Keywords: Kompetensi Akuntan Manajemen, Penerapan Prinsip-Prinsip Good Government Governance, dan Kualitas Pelaporan Keuangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 08 Jan 2020 08:01
Last Modified: 08 Jan 2020 08:01
URI: http://repository.mercubuana.ac.id/id/eprint/53365

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