PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Opd Kota Tangerang Selatan)

HERAWATI, IIS DEWI (2019) PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Survei Pada Opd Kota Tangerang Selatan). S2-Magister thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
01] COVER.pdf

Download (82kB) | Preview
[img]
Preview
Text (ABSTRAK)
05] ABSTRAK.pdf

Download (25kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
03] LEMBAR PERNYATAAN.pdf

Download (126kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
02] LEMBAR PENGESAHAN.pdf

Download (116kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
04] KATA PENGANTAR.pdf

Download (26kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06] DAFTAR ISI.pdf

Download (94kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
07] DAFTAR TABEL.pdf

Download (80kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
08] DAFTAR GAMBAR.pdf

Download (78kB) | Preview
[img] Text (BAB I)
10] BAB I.pdf
Restricted to Registered users only

Download (107kB)
[img] Text (BAB II)
11] BAB II.pdf
Restricted to Registered users only

Download (217kB)
[img] Text (BAB III)
12] BAB III.pdf
Restricted to Registered users only

Download (157kB)
[img] Text (BAB IV)
13] BAB IV.pdf
Restricted to Registered users only

Download (289kB)
[img] Text (BAB V)
14] BAB V.pdf
Restricted to Registered users only

Download (49kB)
[img] Text (DAFTAR PUSTAKA)
15] DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (148kB)
[img] Text (LAMPIRAN)
16] LAMPIRAN.pdf
Restricted to Registered users only

Download (195kB)

Abstract

The purpose of this study was to examine the effect of organizational commitment, organizational culture and implementation of the internal control system on Regional Device Organizations in the South Tangerang City Government. The study population was 33 and the sample of the study was the chief financial officer and financial treasurer of 66 respondents. The research data collection technique was by distributing questionnaires and literature. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) with a SmartPLS 3.0 analysis tool. This research was conducted in February 2019 on the Organization of Regional Device Organizations in the South Tangerang City Government. The results of this study indicate that organizational commitment, organizational culture, and the the implementation of internal control systems have a significant and positive influence on quality financial statements. Keywords : Organizational Commitment, Organizational Culture and Internal Control System Implementation, Financial Statements Quality Tujuan dari penelitian ini adalah untuk menguji pengaruh komitmen organisasi, budaya organisasi dan penerapan sistem pengendalian internal pada Organisasi Perangkat Daerah di Pemerintah Kota Tangerang Selatan. Populasi penelitian adalah 33 OPD Kota Tangerang Selatan dan sampel penelitian ini adalah kepala keuangan dan bendahara keuangan sebanyak 66 responden. Teknik pengumpulan data penelitian adalah dengan menyebarkan kuesioner dan literatur. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Penelitian ini dilakukan pada bulan Februari 2019 di Organisasi Perangkat Daerah Kota Tangerang Selatan. Hasil penelitian ini menunjukkan bahwa komitmen organisasi, budaya organisasi, dan penerapan sistem pengendalian internal memiliki pengaruh yang signifikan dan positif terhadap kualitas laporan keuangan. Kata Kunci : Kualitas Laporan Keuangan, Komitmen Organisasi, Budaya Organisasi, dan Penerapan Sistem Pengendalian Internal.

Item Type: Thesis (S2-Magister)
NIM: 55517110078
Uncontrolled Keywords: Kualitas Laporan Keuangan, Komitmen Organisasi, Budaya Organisasi, dan Penerapan Sistem Pengendalian Internal.
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 > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Jan 2021 06:38
Last Modified: 27 Feb 2021 02:32
URI: http://repository.mercubuana.ac.id/id/eprint/58904

Actions (login required)

View Item View Item