ANALISIS PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN (Studi Empiris Pada Lembaga Amil Zakat Di Provinsi DKI Jakarta Tahun 2019)

HARTINI, HARTINI (2022) ANALISIS PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN (Studi Empiris Pada Lembaga Amil Zakat Di Provinsi DKI Jakarta Tahun 2019). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01. COVER .pdf
Download (7MB) | Preview
[img]
Preview
 Text (ABSTRAK)
02. ABSTRAK.pdf
Download (33kB) | Preview
[img] Text (BAB I)
03. BAB I.pdf
Restricted to Registered users only
Download (225kB)
[img] Text (BAB II)
04. BAB II.pdf
Restricted to Registered users only
Download (285kB)
[img] Text (BAB III)
05. BAB III.pdf
Restricted to Registered users only
Download (253kB)
[img] Text (BAB IV)
06. BAB IV.pdf
Restricted to Registered users only
Download (415kB)
[img] Text (BAB V)
07. BAB V.pdf
Restricted to Registered users only
Download (164kB)
[img] Text (DAFTAR PUSTAKA)
08. DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (139kB)
[img] Text (LAMPIRAN)
09. LAMPIRAN.pdf
Restricted to Registered users only
Download (291kB)

Abstract

This study aims to determine the effect of financial statement presentation, financial report accessibility and internal control on the accountability of financial statements at the Amil Zakat Institution (LAZ). This study uses primary data from respondents with a quantitative approach. The sample used is the Amil Zakat Institution (LAZ) in the DKI Jakarta province with a purpose sampling method. The data analysis method used is Search Engine Marketing (SEM) with the Smart PLS 3 program.. The results of this study indicate that the three independent variables, namely the effect of financial statement presentation, financial report accessibility and internal control have an influence on the accountability of financial statements by 75.8%, while the rest is influenced by other factors. Partially, the accessibility of financial reports and internal control has a positive and insignificant effect on the accountability of financial statements, while the presentation of financial statements has a significant positive effect on the accountability of financial statements. Keyword : Accountability of Financial Statements, Presentation of Financial Statements, Accessibility of Financial Statements, Internal Control. Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan dan pengendalian internal terhadap akuntabilitas laporan keuangan pada Lembaga Amil Zakat (LAZ). Penelitian ini menggunakan data primer dari responden dengan pendekatan kuantitatif. Sampel yang digunakan adalah Lembaga Amil Zakat (LAZ) yang berada di wilayah provinsi DKI Jakarta dengan metode purpose sampling. Metode analisis data yang digunakan adalah Search Engine Marketing (SEM) dengan program Smart PLS 3. Hasil dari penelitian ini menunjukkan bahwa ketiga variabel independen yaitu pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan dan pengendalian internal memiliki pengaruh terhadap akuntabilitas laporan keuangan sebesar 75,8%, sedangkan sisanya dipengaruhi oleh faktor lain. Secara parsial, aksesibilitas laporan keuangan dan pengendalian internal berpengaruh positif tidak signifikan terhadap akuntabilitas laporan keuangan, sedangkan penyajian laporan keuangan berpengaruh positif signifikan terhadap akuntabilitas laporan keuangan. Kata kunci : Akuntabilitas Laporan Keuangan, Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, Pengendalian Internal

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 255
NIM/NIDN Creators: 43214120137
Uncontrolled Keywords: Akuntabilitas Laporan Keuangan, Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, Pengendalian Internal
Subjects: 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Jan 2023 02:14
Last Modified: 09 Jan 2023 02:14
URI: http://repository.mercubuana.ac.id/id/eprint/73191

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.