NURNASARI, ASHRILIA (2025) PENGARUH GAYA KEPEMIMPINAN, KOMPETENSI SUMBER DAYA MANUSIA, PENGENDALIAN INTERNAL TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Financial management in the public sector has always been a focus of attention due to the increasing cases of corruption in public organisations. This is why public organisations in Indonesia must provide quality accounting information to produce quality financial reports. Problems in the accounting information system and inadequate reporting, as well as the accounting information system and reporting not being supported by competent human resources, pose challenges for ministries/institutions and are considered weaknesses in the internal control system. This study aims to analyse the influence of leadership style, human resource competence, and internal control on the quality of the accounting information system and its impact on financial reports. The method used is quantitative research with a population of heads of administration and financial operators under the Ministry of Environment and Forestry. Data collection was conducted using a questionnaire responded to by 157 employees. The results of the study indicate that leadership style does not influence the quality of accounting information systems and financial report quality, human resource competence has a significant positive influence on the quality of accounting information systems and financial report quality, and the quality of accounting information systems has a significant positive influence on financial report quality, while internal control has a significant positive influence on the quality of accounting information systems but not on financial report quality. Pengelolaan keuangan negara selalu menjadi sorotan karena meningkatnya kasus korupsi pada sektor publik atau organisasi pemerintahan. Inilah alasan mengapa organisasi publik di Indonesia harus menyediakan informasi akuntansi yang berkualitas untuk menghasilkan laporan keuangan yang berkualitas. Permasalahan pada sistem informasi akuntansi dan pelaporan yang tidak memadai serta sistem informasi akuntansi dan pelaporan belum didukung dengan sumber daya manusia yang kompeten menjadi tantangan bagi kementerian/lembaga dinilai menjadi kelemahan sistem pengendalian internal. Penelitian ini bertujuan untuk menganalisa pengaruh dari gaya kepemimpinan, kompetensi sumber daya manusia, pengendalian internal terhadap kualitas sistem informasi akuntansi serta dampaknya terhadap laporan keuangan. Metode yang digunakan yaitu penelitian kuantitatif dengan populasi kepala tata usaha dan operator keuangan dibawah kementerian lingkungan hidup dan kehutanan. Pengumpulan data menggunakan kuisioner yang direspon sebanyakan 157 pegawai. Hasil Penelitian menunjukan bahwa gaya kepemimpinan tidak berpengaruh pada kualitas sistem informasi akuntansi dan kualitas laporan keuangan, kompetensi sumber daya manusia berpengaruh positif signifikan terhadap kualitas sistem informasi akuntansi dan kualitas laporan keuangan, kualitas sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan, sedangkan pengendalian internal berpengaruh positif signifikan terhadap kualitas sistem informasi akuntansi tapi tidak terhadap kualitas laporan keuangan.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521110003 |
| Uncontrolled Keywords: | leadership style, human resource competence, internal control, quality of accounting information system, quality of financial report gaya kepemimpinan, kompetensi sumber daya manusia, pengendalian internal, kualitas sistem informasi akuntansi, kualitas laporan keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 13 Sep 2025 03:04 |
| Last Modified: | 13 Sep 2025 03:04 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97803 |
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