PENGARUH PENERAPAN SAP BERBASIS AKRUAL, PENERAPAN SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAN DAMPAKNYA TERHADAP AKUNTABILITAS KINERJA (Survei Pada Satuan Kerja Perangkat Daerah Pemerintahan DKI Jakarta)

GUKGUK, WINDAYANI RAJA (2021) PENGARUH PENERAPAN SAP BERBASIS AKRUAL, PENERAPAN SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAN DAMPAKNYA TERHADAP AKUNTABILITAS KINERJA (Survei Pada Satuan Kerja Perangkat Daerah Pemerintahan DKI Jakarta). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the application of accrual-based government accounting standards, the application of the internal control system, and the regional financial accounting system on the quality of financial reports and their impact on performance accountability. Researchers conducted a survey on 35 Regional Work Units in DKI Jakarta Province as research samples. PLS SEM was used as an analytical tool in this study. The research data used comes from a questionnaire collected using a survey method. The results show that the application of accrual based government accounting standards has a positive and significant effect on the quality of financial reports, the application of the internal control system has a positive and significant effect on the quality of financial reports, the application of the regional financial accounting system has no positive and significant effect on the quality of financial reports and the quality of financial reports. has a positive and significant impact on performance accountability. Keywords: Accrual Based Government Accounting Standards, Implementation of Internal Control Systems, Regional Financial Accounting Systems, Quality of Financial Statements, Performance Accountability. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi pemerintahan berbasis akrual, penerapan sistem pengendalian intern, dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan dan dampaknya terhadap akuntabilitas kinerja. Peneliti melakukan survei pada 35 Satuan Kerja Perangkat Daerah (SKPD) di Provinsi DKI Jakarta sebagai sampel penelitian. SEM PLS digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan berasal dari kuesioner yang dikumpulkan menggunakan metode survei. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berbasis akrual berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, penerapan sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, penerapan sistem akuntansi keuangan daerah tidak berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan kualitas laporan keuangan berdampak positif dan signifikan terhadap akuntabilitas kinerja. Kata Kunci : Standar Akuntansi Pemerintahan Berbasis Akrual, Penerapan Sistem Pengendalian Intern, Sistem Akuntansi Keuangan Daerah, Kualitas Laporan Keuangan, Akuntabilitas Kinerja.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518110046
Uncontrolled Keywords: Standar Akuntansi Pemerintahan Berbasis Akrual, Penerapan Sistem Pengendalian Intern, Sistem Akuntansi Keuangan Daerah, Kualitas Laporan Keuangan, Akuntabilitas Kinerja.
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 > 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: 09 Apr 2022 04:53
Last Modified: 05 Jul 2023 04:10
URI: http://repository.mercubuana.ac.id/id/eprint/59684

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