ARSAL, ROSFIAH (2019) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN EFEKTIVITAS AUDIT INTERNAL TERHADAP IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN. S2 thesis, Universitas Mercu Buana.
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Abstract
This is a human resource competency and effectiveness audit of accounting information systems and their implications for the quality of financial statements. The population in this research were company that registered with the Financial Services Authority having its address at DKI Jakarta. The unit of analysis in this study is every finance company in Indonesia. The observation unit of employees is involved in the use of accounting information systems. The data used in this study are primary data. Data analysis was performed using Smart PLS (Partial Least Square) software. The results showed that the competence of human resources and the effectiveness of internal audits had a significant effect on the implementation of accounting information systems and had implications for the quality of financial statements. Indirectly human resource competencies had a significant effect on the quality of financial statements and the effectiveness of internal audit had no significant effect on quality of financial statements . Keywords: HR, Internal Audit, SIA, Quality of Financial Statements. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia dan efektivitas audit internal terhadap implementasi sistem informasi akuntansi dan implikasinya terhadap kualitas laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Pembiayaan yang terdaftar di Otoritas Jasa Keuangan yang beralamat di DKI Jakarta. Unit analisis dalam penelitian ini adalah setiap perusahaan pembiayaan di Indonesia. Unit observasi dari penelitian ini merupakan karyawan yang terlibat dalam penggunaan sistem informasi akuntansi. Data yang digunakan dalam penelitian ini adalah data primer. Analisis data dilakukan dengan menggunakan software Smart PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan efektivitas audit internal secara langsung berpengaruh signifikan terhadap implementasi sistem informasi akuntansi serta berimplikasi terhadap kualitas laporan keuangan., secara tidak langsung kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan dan efektivitas audit internal tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Kata kunci : SDM, Audit Internal, SIA, Kualitas Laporan Keuangan.
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