PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN GOOD GOVERNANCE DAN DAMPAKNYA PADA KUALITAS LAPORAN KEUANGAN DAERAH. (Survei Pada OPD Pemerintah Daerah Kota Tangerang Selatan)

MARZUKI, ISMAIL (2024) PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN GOOD GOVERNANCE DAN DAMPAKNYA PADA KUALITAS LAPORAN KEUANGAN DAERAH. (Survei Pada OPD Pemerintah Daerah Kota Tangerang Selatan). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the effectiveness of the internal control system, the application of accounting information systems, and the competence of human resources on the implementation of good governance and its impact on the quality of regional financial statements. This research was conducted at the Regional Apparatus Work Unit (OPD) in South Tangerang City using the purposive sampling method and conducted a survey of 30 OPD as a research sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method uses descriptive statistical analysis using SEM PLS as an analytical tool in this study. The results showed that: the effectiveness of the internal control system has a positive and significant effect on good governance, the application of the accounting information system does not have a significant effect on good governance, Human resource competence does not have a significant effect on good governance, the effectiveness of internal control does not have a significant effect on the quality of financial statements, the establishment of accounting information systems has no significant effect on financial statements, human resource competence has no significant effect on financial statements, and good governance has a positive and significant impact on the quality of financial statements. Keywords: Effectiveness of internal control system, accounting information system, Human resources, good governance, quality of financial statements Penelitian ini bertujuan untuk mengetahu pengaruh efektivitas sistem pengendalian intern, penerapan sistem informasi akuntansi, dan kompetensi sumber daya manusia terhadap penerapan good governance dan dampaknya terhadap kualitas laporan keuangan daerah. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) di Kota Tangerang Selatan dengan metode purposive sampling, dan melakukan survei sejumlah 30 OPD sebagai sampel penelitian. Pengumpulan data dilakukan dengan menyebarkan kuesioner pada 100 responden. Metode analisis data menggunakan analisis statistik deskriptif dengan menggunakan SEM PLS sebagai alat analisis dalam penelitian ini. Hasil penelitian menunjukan bahwa: efektivitas sistem pengendalian intern berpengaruh positif dan signifikan terhadap good governance, penerapan sistem informasi akuntansi tidak berpengaruh signifikan terhadap good governance, kompetensi sumber daya manusia tidak berpengaruh signifikan terhadap good governance, efektivitas pengendalian intern tidak berpengaruh signifikan terhadap kualitas laporan keuangan, peerapan sistem informasi akuntansi tidak berpengaruh signifkan terhadap laporan keuangan, kompetensi sumber daya manusia tidak berpengaruh signifikan terhadapa laporan keuangan, dan good governance berdampak positif dan signifikan terhadap kualitas laporan keuangan Kata kunci : Efektivitas sistem pengendalian intern, sistem informasi akuntansi, Sumber daya manusia, good governance, kualitas laporan keuangan

Item Type: Thesis (S2)
Call Number CD: CD/555. 24 007
NIM/NIDN Creators: 55520110006
Uncontrolled Keywords: Efektivitas sistem pengendalian intern, sistem informasi akuntansi, Sumber daya manusia, good governance, kualitas laporan keuangan
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 > 000.01-000.09 Standard Subdivisions of Computer Science, Information and General Works/Subdivisi Standar Dari Ilmu Komputer, Informasi, dan Karya Umum
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 > 003 Systems/Sistem-sistem > 003.1 System Identification/Identifikasi Sistem
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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 > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 06 Feb 2024 07:58
Last Modified: 06 Feb 2024 07:58
URI: http://repository.mercubuana.ac.id/id/eprint/85896

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