PENGARUH PERAN INTERNAL AUDIT DAN SISTEM INFORMASI AKUNTANSI TERHADAP KETERBUKAAN LAPORAN KEUANGAN (Studi pada 7 Kantor Cabang Bank Mandiri Area Jakarta Kota)

ROBIAH, ROBIAH (2021) PENGARUH PERAN INTERNAL AUDIT DAN SISTEM INFORMASI AKUNTANSI TERHADAP KETERBUKAAN LAPORAN KEUANGAN (Studi pada 7 Kantor Cabang Bank Mandiri Area Jakarta Kota). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

From the results of this study, the researcher concluded that the role of internal audit was ineffective to assist the user in preparing the company financial report with an information that is efficient and transparent. The Accounting Information Systems(SIA) is one way of implementing a transparent financial report.This study aims to determine the effect of internal audit role, and how the accounting information system affect the transparentcy of financial report. The calculation method that was used is the Statistical Product and Service Solutions26(SPSS). This research calculatesDescriptive Statistic Test, Classic Assumption Test (Normality, Cronbach Alpha, R Square) and Hypothesis Testing (Test Statistic F and Test Statistic t). There are 35 sample that were used in this research. The data collection methods in this paper use questionnaire with Likert scale. The results of this study describe that role of internal audit does not give a positive effect and it is insigficant to the transparentcy of the financial report. Whereas the Accounting Information System gave a positive effect and is significant to the financial report transparency. Keywords: Role of internal audit, financial report transparency, Accounting Information System Dari hasil penelitian ini, peneliti menyimpulkan bahwa Peran Internal Audit kurang efektif untuk membantu pengguna dalam menyusun laporan keuangan perusahaan dengan lebih efisien dan memberikan informasi yang lebih terbuka, salah satu cara dalam menciptakan laporan keuangan yang terbuka adalah dengan menerapkan Sistem Informasi Akuntansi (SIA).Penelitian ini bertujuan untuk mengetahui Pengaruh Peran Internal Audit, Sistem Informasi Akuntansi terhadap Keterbukaan Laporan Keuangan. Metode perhitungannya menggunakan Service Solutions26(SPSS). Penelitian ini menghitung Uji Statistik Deskriptif, Uji Asumsi Klasik (Normalitas, Cronbach Alpha, R Square) dan Uji Hipotesis (Uji Statistik F dan Uji Statistik t). Dalam penelitian ini menggunakan 35 sampel. data dalam penulisan ini menggunakan kueisoner dengan skala likert. Hasil penelitian ini menggambarkan bahwa Peran Internal Audit tidak berpengaruh positif dan tidak signifikan terhadap Keterbukaan Laporan Keuangan. Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Keterbukaan Laporan Keuangan Kata Kunci :Sistem Informasi Akuntansi, Peran Internal Audit, Keterbukaan Laporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 313
NIM/NIDN Creators: 43213120084
Uncontrolled Keywords: Sistem Informasi Akuntansi, Peran Internal Audit, Keterbukaan Laporan Keuangan.
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
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: 22 Feb 2023 08:39
Last Modified: 22 Feb 2023 08:39
URI: http://repository.mercubuana.ac.id/id/eprint/74291

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