ANALISIS KEBERGUNAAN INFORMASI AKUNTANSI DARI PERSEPSI PENGGUNA (Studi Kasus Anggota Legislatif DPR RI-Fraksi Gerindra)

PUTRI, AYU TIANA (2020) ANALISIS KEBERGUNAAN INFORMASI AKUNTANSI DARI PERSEPSI PENGGUNA (Studi Kasus Anggota Legislatif DPR RI-Fraksi Gerindra). S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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1. Halaman Judul.pdf

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2. Abstrak.pdf

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3. Surat Pernyataan Karya Sendiri.pdf

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4. Lembar Pengesahan Skripsi.pdf

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5. Kata Pengantar.pdf

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6. Daftar Isi.pdf

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7. Daftar tabel.pdf

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8. Daftar gambar.pdf

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9. Daftar lampiran.pdf

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15. Daftar Pustaka.pdf
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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui analisis kebergunaan informasi akuntansi dari persepsi pengguna yang dipengaruhi oleh sikap, norma subjektif dan kontrol perilaku. Objek Penelitian ini adalah Anggota Legislatif DPR RI Fraksi Gerindra yang berlokasi di Jakarta. Penelitian ini dilakukan terhadap 43 responden dengan menggunakan teknik kuota sampling dan dengan pendekatan kausal. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel norma subjektif berpengaruh signifikan terhadap persepsi anggota legislatif DPR RI Faraksi Gerindra,sementara variabel sikap berpengaruh namun tidak signifikan terhadap persepsi mereka. Selain itu secara umum, Persepsi Anggota Legislatif sangat mempengaruhi berguna atau tidaknya suatu laporan keuangan yang disajikan Pemerintah. Hal ini dibuktikan dari (Uji R) dan uji Parsial (uji t) . Oleh karena itu hasil uji dari penelitian ini menunjukkan bahwa, laporan keuangan pemerintah dinyatakan berguna jika dilihat dari persepsi Anggota Legislatif DPR RI-Fraksi Gerindra. Kata Kunci: Sikap, Norma Subjektif, Kontrol Perilaku, Persepsi Pengguna, Kebergunaan Informasi Akuntansi. ABSTRACT This research to know How useful accounting information is from user perception that are influenced by attitudes, Subjective norm and behavior control. The object of this research is the Legislative Members of DPR RI-Gerindra faction located in Jakarta. This research was conducted on 43 respondents by using quota sampling technique amd causal approach. The result of this research shows that either partially, the variable of Subjective Norm, and Behaviour Control influence perception user and significant, but only Attitudes that affect to user perception but not significant. And in general, user perception greatly affect the usefulness of the financial report presented by the goverment. It has been proven from the result of (R) test and the result of (t) partial shows significant point of two x variables and y variabel that supports the hipothesys. Therefore, the accepted assumption is the financial statements are usefulness if seen from Legislative Members of DPR RIFraksi Gerindra. Keyword: Attituted (user), subjektif norm (user), perceived behaviour (user), perception (user),the usefulness of financial information.

Item Type: Thesis (S1-Sarjana)
Call Number CD: FE/AK 18 013
NIM: 43216220001
Uncontrolled Keywords: Sikap, Norma Subjektif, Kontrol Perilaku, Persepsi Pengguna, Kebergunaan Informasi Akuntansi.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan > 001.4 Research; Statistical Methods/Riset; Metode Statistik > 001.42 Reseach Methods/Metode Riset
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nasruddin Mansyur S.Hum
Date Deposited: 20 Nov 2020 07:07
Last Modified: 20 Nov 2020 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/58242

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