ANALISIS KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BOGOR

DYTIA YUANITA, RIZKA (2020) ANALISIS KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BOGOR. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aimed to analyze the information quality of District Bogor Local Government Financial Statement for 2012-2017 period and the its influence factors. The research Object is employee who works at Office for Management of Regional Finance and Assets of District Bogor Local Government. The type of this research is quantitative–description approach by using study literature, documentation using questionnaires, and interviews. The information quality of financial statement is rated through qualitative characteristics operationalization. The result of this research shows that financial statements information quality needs to be improved through increasing the role of human resources, accounting standards, information technology systems, internal control systems, and organizational commitment. Keywoord: financial statements, information quality, qualitative characteristics Penelitian ini bertujuan untuk menganalisis kualitas informasi Laporan Keuangan Pemerintah Daerah Kabupaten Bogor periode 2012-2017 dan faktor-faktor pengaruhnya. Objek penelitian adalah pegawai yang bekerja di Badan Pengelolaan Keuangan dan Aset Daerah Pemerintah Daerah Kabupaten Bogor. Jenis penelitian ini adalah pendekatan kuantitatif-deskriptif dengan menggunakan studi pustaka, dokumentasi menggunakan kuesioner, dan wawancara. Kualitas informasi laporan keuangan dinilai melalui operasionalisasi karakteristik kualitatif. Hasil penelitian ini menunjukkan bahwa kualitas informasi laporan keuangan perlu ditingkatkan melalui peningkatan peran sumber daya manusia, standar akuntansi, sistem teknologi informasi, sistem pengendalian internal, dan komitmen organisasi. Kata kunci: laporan keuangan, kualitas informasi, karakteristik kualitatif.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 571
NIM/NIDN Creators: 43213120133
Additional Information: laporan keuangan, kualitas informasi, karakteristik kualitatif.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 511 General Principles of Mathematics > 511.4 Approxiamations and Expansions/Prakiraan dan Ekspansi > 511.43 Error Analysis/Analisis Kesalahan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Jan 2022 10:33
Last Modified: 03 Jun 2022 01:34
URI: http://repository.mercubuana.ac.id/id/eprint/54284

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