ANALISIS IMPLEMENTASI BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA PADA KUALITAS LAPORAN KEUANGAN (Survei Pada Perusahaan Manufaktur di Indonesia)

SUHEMI, AHMAD (2022) ANALISIS IMPLEMENTASI BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA PADA KUALITAS LAPORAN KEUANGAN (Survei Pada Perusahaan Manufaktur di Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to examine the influence of Organizationalal culture and internal control system as independent variables on the principles of good corporate governance and their impact on the quality of financial statements as the dependent variable. The low internal control system and the non-implementation of the principles of good corporate governance are used as opportunities to commit fraud by taking advantage of positions and positions that are used as justifications for committing deviant actions. if these two things can be carried out properly, the company can be said to be healthy in management and can also minimize the occurrence of fraud, which will affect the quality of financial reports. This type of research is classified as causal research. The population in this study is the Goods and Consumption Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2021. The research sample uses a purposive sampling method, with a total sample of 64 Manufacturing Companies in the Goods and Consumption Sector with a total of 85 respondents. The data analysis technique used in this study is descriptive statistical analysis. The results of the study indicate that Organizationalal culture has an effect on the principles of good corporate governance and also the quality of financial reports. The internal control system has an effect on the principles of good corporate governance, but the internal control system has no effect on the quality of financial reports. while the principles of good corporate governance affect the quality of financial reports. Keywords: Organizational Culture, Internal Control System, Good Corporate Governance, financial report quality Tujuan dari penelitian ini adalah untuk mengkaji pengaruh budaya organisasi dan sistem pengendalian internal sebagai variabel independen terhadap prinsip-prinsip good corporate governance dan dampaknya pada kualitas laporan keuangan sebagai variabel dependen. rendahnya sistem pengendalian internal dan tidak dijalankannya prinsip-prinsip good corporate governance dijadikan kesempatan untuk berbuat kecurangan dengan memanfaatkan kedudukan dan jabatan yang dijadikan pembenaran dalam melakukan tindakan menyimpang. jika kedua hal tersebut dapat dijalankan dengan baik pastilah perusahaan tersebut dapat dikatakan sehat secara manajemen dan juga bisa meminimalisasi terjadinya kecurangan, yang akan berpengaruh terhadap kualitas laporan keuangan. Jenis penelitian ini digolongkan sebagai penelitian kausal. Populasi dalam penelitian ini adalah Perusahaan Manufaktur Sektor Barang dan konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2021. Sampel penelitian menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 64 Perusahaan Manufaktur Sektor Barang dan konsumsi dengan total responden 85 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa Organizational culture berpengaruh terhadap prinsip-prinsip good corporate governance dan juga kualitas laporan keuangan. internal control system berpengaruh terhadap prinsip-prinsip good corporate governance, tetapi internal control system tidak berpengaruh terhadap kualitas laporan keuangan. sedangkan prinsip-prinsip good corporate governance berpengaruh kualitas laporan keuangan. Kata kunci : Organizational Culture, Internal Control System, Good Corporate Governance, financial report quality

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