PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SDM TERHADAP KUALITAS PELAPORAN KEUANGAN DIMODERASI VARIABEL PROFESIONALISME (Survei Pada Bank Perkreditan Rakyat Yang Berada Diwilayah Jakarta & Tangerang)

AKBAR, ADITYA (2025) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SDM TERHADAP KUALITAS PELAPORAN KEUANGAN DIMODERASI VARIABEL PROFESIONALISME (Survei Pada Bank Perkreditan Rakyat Yang Berada Diwilayah Jakarta & Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of the implementation of Good Corporate Governance, Internal Control Systems, and Human Resource Competence on the Quality of Financial Reports, using Professionalism as a moderating variable. This type of research is quantitative. The subjects of this study are staff working at Rural Credit Banks (BPR) listed on the Financial Service Authority (OJK) located in Jakarta and Tangerang. The technique used in this study is Purpose Sampling, with respondents being financial staff who have more than one year of experience, as they have had sufficient time and experience working as financial staff. The data source used is primary data. Data will be obtained from 78 respondents as research subjects through direct approaches using questionnaires. Data analysis will utilize SmartPLS version 4. The results of this study indicate that Good Corporate Governance has an impact on the Quality of Financial Reports, the Internal Control System does not have an impact on the Quality of Financial Reports, Human Resource Competence affects the Quality of Financial Reports, Professionalism is moderate the relationship between Good Corporate Governance and the Quality of Financial Reports (Quasi Moderation), Professionalism is moderate the relationship between the Internal Control System and the Quality of Financial Reports (Pure Moderation), and Professionalism does not moderate the relationship between Human Resource Competence and the Quality of Financial Reports (Predictor Moderation). Keywords: Good Corporate Governance, GCG, Internal Control System, SPI, Human Resources, Quality of Financial Reports, Professionalism. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Good Corporate Governance, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan dengan menggunakan Profesionalisme sebagai Moderasi. Jenis penelitian ini adalah kuantitatif. Objek penelitian ini adalah para staf yang bekerja di Bank Perkreditan Rakyat (BPR) yang terdaftar di Otoritas Jasa Keuangan (OJK) yang berlokasi di Jakarta dan Tangerang. Teknik yang digunakan dalam penelitian ini menggunakan Teknik Purpose Sampling dengan responden staf keuangan yang bekerja di Bank Perkreditan Rakyat (BPR) yang memliki pengalaman bekerja lebih dari 1 tahun dikarenakan telah memiliki waktu dan pengalaman dalam bekerja sebagai staf keuangan. Sumber data yang digunakan adalah data primer. Data akan diperoleh dari 78 koresponden sebagai objek penelitian dengan menggunakan metode pendekatan langsung melalui kueisioner. Analisis data akan menggunakan Program SmartPLS versi 4. Hasil dari penelitian ini menunjukkan bahwa Good Corporate Governance berpengaruh terhadap Kualitas Laporan Keuangan, Sistem Pengendalian Internal tidak berpengaruh terhadap Kualitas Laporan Keuangan, Kompetensi Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan, Profesionalisme memoderasi Good Corporate Governance terhadap Kualitas Laporan Keuangan (Moderasi Semu), Profesionalisme memoderasi Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan (Moderasi Murni), dan Profesionalisme tidak memoderasi Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan (Moderasi Prediktor). Katakunci : Good Corporate Governance, GCG, Sistem pengendalian Internal, SPI, SDM, Kualitas Laporan Keuangan, Profesionalisme.

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 020
NIM/NIDN Creators: 55522110014
Uncontrolled Keywords: Good Corporate Governance, GCG, Sistem pengendalian Internal, SPI, SDM, Kualitas Laporan Keuangan, Profesionalisme.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
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: 26 Apr 2025 06:35
Last Modified: 26 Apr 2025 06:35
URI: http://repository.mercubuana.ac.id/id/eprint/95326

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