FAUZIAH, RENI (2017) PENGARUH KUALITAS DATA DAN RENTANG KENDALI TERHADAP KUALITAS PELAPORAN KEUANGAN DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus di Fakultas Teknik Universitas Indonesia Khusus Pertanggungjawaban Uang Muka). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to: (1) Knowing how much influence the quality of data to quality of financial reporting, (2) Knowing how much influence the span of control to quality of financial reporting, (3) Knowing how much influence the quality of financial reporting to quality of financial report. The method used in this study is descriptive dan verificatif. Descriptif used to explain the characteristics of data quality, span of control, quality of financial reporting and quality of financial report at the unit of analysis and verificatif to test each of the variables involved in this study using Partial Least Squares (PLS). Data collected by distributing questionnaires to the respondents. Based on the results of this study concluded that financial reporting at Faculty of Engineering Universitas Indonesia is already of sufficient quality. The results also shows: (1) The data quality is very weak influence on the quality of financial reporting, (2) span of control is very weak effect on the quality of financial reporting, (3) the quality of financial reporting is effect weak on financial report. Keywords: quality of data, span of control, quality of financial reporting, quality of financial report ABSTRAK Penelitian ini bertujuan untuk: (1) Mengetahui seberapa besar pengaruh kualitas data terhadap kualitas pelaporan keuangan, (2) Mengetahui seberapa besar pengaruh rentang kendali terhadap kualitas pelaporan keuangan, (3) Mengetahui seberapa besar pengaruh kualitas pelaporan keuangan terhadap kualitas laporan keuangan. Metode penelitian yang digunakan adalah deskriptif yaitu untuk menjelaskan karakteristik-karakteristik kualitas data, rentang kendali, kualitas pelaporan keuangan dan kualitas laporan keuangan pada unit analisis, dan verifikatif yaitu untuk menguji setiap variabel yang terlibat dalam penelitian ini dengan menggunakan Partial Least Squares (PLS). Teknik pengumpulan data dilakukan dengan membagikan kuisioner kepada responden. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara keseluruhan pelaporan keuangan di Fakultas Teknik Universitas Indonesia sudah cukup berkualitas. Hasil penelitian juga menunjukkan: (1) Kualitas data berpengaruh sangat lemah terhadap kualitas pelaporan keuangan, (2) Rentang kendali berpengaruh sangat lemah terhadap kualitas pelaporan keuangan, (3) Kualitas pelaporan keuangan berpengaruh lemah terhadap kualitas laporan keuangan. Kata Kunci: kulitas data, rentang kendali, kualitas pelaporan keuangan, kualitas laporan keuangan
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 17 049 |
| NIM/NIDN Creators: | 43215310043 |
| Uncontrolled Keywords: | Kata Kunci: kulitas data, rentang kendali, kualitas pelaporan keuangan, kualitas laporan keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.4 Executive Management/Manajemen Eksekutif |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 05 Jul 2022 08:35 |
| Last Modified: | 05 Jul 2022 08:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64516 |
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