MARPAUNG, OKTAVIA (2019) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Bank Perkreditan Rakyat (BPR) Konvensional di Indonesia). S2 thesis, Universitas Mercu Buana.
|
Text (HALAMAN COVER)
01 HALAMAN JUDUL .pdf Download (200kB) | Preview |
|
|
Text (ABSTRAK)
05.ABSTRAK.pdf Download (102kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
02.LEMBAR PERNYATAAN.pdf Download (1MB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
03.LEMBAR PENGESAHAN.pdf Download (1MB) | Preview |
|
|
Text (KATA PENGANTAR)
04.KATA PENGANTAR.pdf Download (151kB) | Preview |
|
|
Text (DAFTAR ISI)
06.DAFTAR ISI.pdf Download (74kB) | Preview |
|
|
Text (DAFTAR TABEL)
07.DAFTAR TABEL.pdf Download (24kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
08.DAFTAR GAMBAR.pdf Download (21kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf Download (21kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB 1)
10.BAB I .pdf Restricted to Registered users only Download (241kB) |
|
|
Text (BAB 2)
11.BAB II.pdf Restricted to Registered users only Download (371kB) |
|
|
Text (BAB 3)
12.BAB III.pdf Restricted to Registered users only Download (343kB) |
|
|
Text (BAB 4)
13.BAB IV.pdf Restricted to Registered users only Download (525kB) |
|
|
Text (BAB 5)
14.BAB V.pdf Restricted to Registered users only Download (108kB) |
|
|
Text (DAFTAR PUSTAKA)
15.DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (200kB) |
|
|
Text (LAMPIRAN)
16.LAMPIRAN.pdf Restricted to Registered users only Download (836kB) |
Abstract
This study aims to obtain empirical evidence about the Effect of Competence of Human Resources, Utilization of Information Technology and Implementation of the Principles of Good Corporate Governance to the Quality of Financial Statements. The study sample was 34 rural banks in Indonesia which are in the ganda group. 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 affects the quality of financial statements. The utilization of information technology affects the quality of financial statements. The implementation of the principles of Good Corporate Governance affects the quality of financial statements. This study has limitations such as, the sample used is less than 100 samples, it is expected that further research uses a larger sample. Key Words : Competence of Human Resources; Utilization of Information Technology; Application of the Principles of Good Corporate Governance; Quality of Financial Statements; Rural Banks. Penelitian ini bertujuan untuk memperoleh bukti-bukti empiris tentang Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Prinsip-prinsip Good Corporate Governance (GCG) terhadap Kualitas Laporan Keuangan. Sampel penelitian adalah 34 BPR yang berada di Indonesia yang berada dalam naungan ganda group. Analisis data menggunakan analisis jalur. Aplikasi PLS digunakan untuk menguji Hipotesis. Hasil penelitian secara keseluruhan menyatakan bahwa kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan. Pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan. penerapan prinsip-prinsip Good Corporate Governance (GCG) berpengaruh terhadap kualitas laporan keuangan. Penelitian ini memiliki keterbatasan seperti, sampel yang digunakan kurang dari 100 sampel, diharapkan penelitian selanjutnya menggunakan sampel yang lebih besar lagi. Kata Kunci: Kompetensi Sumber Daya Manusia; Pemanfaatan Teknologi Informasi; Penerapan Prinsip-prinsip Good Corporate Governance; Kualitas Laporan Keuangan; Bank Perkreditan Rakyat.
Actions (login required)
 |
View Item |
