PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGENDALIAN INTERNAL,TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN BONE)

SAPUTRA, ANDI ALVIAN AGSYAM (2023) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGENDALIAN INTERNAL,TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN BONE). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to examine: (1) The effect of Government Accounting Standards, (2) The Effect of Competence of Human Resources, (3) The Effect of Internal Control on the quality of local government financial reports. The population in this study is the SKPD of the Bone Regency Government in the Treasurer or Financial Reporting section. The sampling technique used in this research is saturated sampling. The data analysis method used is descriptive assumption test, classic assumption test, classic assumption test, and multiple linear regression analysis test. The results of the analysis show that government accounting standards and internal control have a positive effect on the quality of local government financial reports, while the competence of human resources has a negative effect on the quality of local government financial reports. Keywords: Government Accounting Standards, Human Resources Competence, Internal Control, and Quality of Financial Reporting. Tujuan dari penelitian ini untuk menguji : (1) Pengaruh Standar Akuntansi Pemerintah, (2) Pengaruh Kompetensi Sumber Daya Manusia, (3) Pengaruh Pengendalian Internal terhadap kualitas laporan keuangan pemerintah daerah. Populasi yang ada pada penelitian ini yaitu SKPD Pemerintah Kabupaten Bone bagian Bendahara atau Pelaporan Keuangan. Teknik sampling yang digunakan dalam penelitian ini adalah sampling jenuh. Metode analisis data yang digunakan adalah uji asumsi deskriptif, uji asumsi klasik, uji asumsi klasik, dan uji analisis regresi linier berganda. Hasil anaisis menunjukan bahwa standar akuntansi pemerintah dan pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah sedangkan kompetensi sumber daya manusia berpengaruh negatif terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci : Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Pengendalian Internal, dan Kualitas Pelaporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 195
NIM/NIDN Creators: 43220120071
Uncontrolled Keywords: Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Pengendalian Internal, dan Kualitas Pelaporan 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 11 Nov 2023 04:25
Last Modified: 11 Nov 2023 04:25
URI: http://repository.mercubuana.ac.id/id/eprint/84123

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