PENGARUH BUDAYA ORGANISASI,SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Bandung)

ANISSAROH, NURWULAN (2019) PENGARUH BUDAYA ORGANISASI,SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Bandung). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Organizational Culture,Internal System Control and Motivation Work on the Quality of Financial Reporting. This research took place in SKPD Bandung City. The type of data used in this study is the primary data. Method of data completion is done by using questioner.Respondents in this study were the head of OPD, head of accounting and financial reporting and accounting staff and financial reporting. Of the 87 questionnaires distributed, all questionnaire returned. Data that is diklat by using software program SmartPLS 3.0 (Partial Least Square). The results showed that Organizational Culture is not positive to the Quality of Financial Reporting, Internal System Control is Positive and Significant to Quality of Financial Reporting and Motivation Work is a positive and significant to Quality Financial Reporting. Keywords: Organizational Culture, Internal System Control,Motivation Work, Quality of Financial Reporting Penelitian ini bertujuan untuk mengetahui pengaruh Budaya Organisasi, Sistem Pengendalian Intern dan Motivasi Kerja Terhadap Kualitas Pelaporan Keuangan. Penelitian ini mengambil lokasi di SKPD Kota Bandung. Jenis data yang di gunakan dalam penelitian ini adalah data primer. Metode pengumpulan data di lakukan dengan menggunakan kuisioner. Responden dalam penelitian ini adalah Kepala OPD, Kepala Bagian Akuntansi dan Pelaporan Keuangan dan staff akuntansi dan pelaporan keuangan. Dari 87 kuesioner yang disebar, semua kuisioner kembali. Data yang di kumpulkan diolah dengan menggunakan program software SmartPLS 3. Hasil penelitian menunjukkan bahwa Budaya Organisasi berpengaruh positif namun tidak signifikan terhadap Kualitas Pelaporan Keuangan, Sistem Pengendalian Intern berpengaruh positif dan signifikan terhadap Kualitas Pelaporan Keuangan dan Motivasi Kerja berpengaruh signifikan terhadap Kualitas Pelaporan Keuangan. Kata Kunci : Budaya Organisasi, Sistem Pengendalian Intern, Motivasi Kerja,Kualitas Pelaporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 334
Call Number: SE/32/19/100
NIM/NIDN Creators: 43215010060
Uncontrolled Keywords: Budaya Organisasi, Sistem Pengendalian Intern, Motivasi Kerja,Kualitas Pelaporan Keuangan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Apr 2019 04:40
Last Modified: 03 Feb 2022 07:37
URI: http://repository.mercubuana.ac.id/id/eprint/48597

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