PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL, KOMPETENSI APARATUR PEMERINTAH DAN BUDAYA ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAN DAMPAKNYA TERHADAP AKUNTABILITAS KEUANGAN NEGARA (Survei pada Badan Keamanan Laut Republik Indonesia)

SINLAELOE, FEBE DEBORA (2021) PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL, KOMPETENSI APARATUR PEMERINTAH DAN BUDAYA ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAN DAMPAKNYA TERHADAP AKUNTABILITAS KEUANGAN NEGARA (Survei pada Badan Keamanan Laut Republik Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and obtain empirical evidence about the effect of the implementation of the internal control system, the competence of government officials, organizational culture on the quality of financial reports, and its impact on state financial accountability. This research is quantitative research with a survey method at the Maritime Security Agency of the Republic of Indonesia. The population of this study was 52 people from 17 agencies within the Maritime Security Agency, which was conducted by sampling method using a saturated sampling technique. The type of data used is primary data, while the data collection techniques used in this study were questionnaires distributed to respondents via a google form. The data analysis method used to measure the quality of the data is the Validity Test and Reliability Test. Data were analyzed using Partial Least Square (PLS) software, namely SmartPLS version 3.0. The results showed that the variable of the implementation of the internal control system did not affect the quality of financial reports, while the competence of the government apparatus and organizational culture had a significant effect on the quality of financial reports. Likewise, the quality of financial reports has a significant effect on financial accountability. Keywords: internal control system, the competence of government apparatus, organizational culture, quality of financial reports, state financial accountability Penelitian ini bertujuan untuk mengkaji dan mendapatkan bukti empiris tentang pengaruh penerapan sistem pengendalian internal, kompetensi aparatur pemerintah, budaya organisasi terhadap kualitas laporan keuangan dan dampaknya terhadap akuntabilitas keuangan negara. Penelitian ini merupakan penelitian kuantitatif dengan metode survei pada Badan Keamanan Laut Republik Indonesia. Populasi dari penelitian ini sebanyak 52 orang dari 17 instansi lingkup Badan Keamanan Laut, yang dilakukan dengan metode pengambilan sampel menggunakan teknik sampling jenuh. Jenis data yang digunakan adalah data primer, sedangkan teknik pengumpulan data yang digunakan dalam penelitian ini kuesioner yang disebarkan kepada responden melalui googleform. Metode analisis data yang digunakan untuk mengukur kualitas data adalah Uji Validitas dan Uji Reliabilitas. Data dianalisis dengan menggunakan software Partial Least Square (PLS) yakni SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa variabel penerapan sistem pengendalian internal tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan kompetensi aparatur pemerintah dan budaya organisasi berpengaruh signifikan terhadap kualitas laporan keuangan. Demikian juga kualitas laporan keuangan berpengaruh signifikan terhadap akuntabilitas keuangan negara. Kata kunci : sistem pengendalian internal, kompetensi aparatur pemerintah, budaya organisasi, kualitas laporan keuangan, akuntabilitas keuangan negara

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519120068
Uncontrolled Keywords: sistem pengendalian internal, kompetensi aparatur pemerintah, budaya organisasi, kualitas laporan keuangan, akuntabilitas keuangan negara
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan > 001.01-001.09 Standard Subdivision of Knowledge/Subdivisi Standar dari Pengetahuan
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Oct 2023 01:51
Last Modified: 10 Oct 2023 01:51
URI: http://repository.mercubuana.ac.id/id/eprint/82266

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