PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Skpd Kota Administratif Jakarta Selatan)

WULANDARI, ANNISHA (2019) PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Skpd Kota Administratif Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine: (1) The Effect of the Application of Regional Financial Accounting Systems on the Quality of Local Government Financial Reports on SKPD of the Administrative City of South Jakarta. (2) Effect of the Internal Control System on the Quality of Local Government Financial Reports on SKPD of the Administrative City of South Jakarta. (3) Effect of the Implementation of the Regional Financial Accounting System and the Internal Control System on the Quality of Local Government Financial Reports on SKPD of the Administrative City of South Jakarta. The purpose of this study is to examine the effect of the application of the Regional Financial Accounting System and the Internal Control System on the Quality of Local Government Financial Reports conducted at the SKPD of the Administrative City of South Jakarta. The sampling technique uses purposive sampling technique. Data was collected by distributing questionnaires to respondents who were directly related. The technical analysis of the data used is multiple regression with SPSS 20. The results of the study show that: (1) The Application of Regional Financial Accounting Systems does not affect the Quality of Local Government Financial Reports. (2) The Internal Control System has a positive and significant effect on the Quality of Local Government Financial Reports on the SKPD of South Jakarta Administrative City. Keywords: Regional Financial Accounting System, Internal Control System, Quality of Local Government Financial Reports. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada SKPD Kota Administrasi Jakarta Selatan. (2) Pengaruh Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada SKPD Kota Administrasi Jakarta Selatan. (3) Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada SKPD Kota Administrasi Jakarta Selatan. Tujuan penelitian ini untuk menguji Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah yang dilakukan pada SKPD Kota Administrasi Jakarta Selatan. Teknik penentuan sampel menggunakan teknik Purposive Sampling. Data dikumpulkan dengan membagikan kuesioner kepada responden yang terkait langsung. Analisis teknis data yang digunakan adalah regresi berganda dengan SPSS 20. Hasil penelitian menunjukkan bahwa: (1) Penerapan Sistem Akuntansi Keuangan Daerah berpengaruh tetapi tidak signifikan terhadap Kualitas Laporan Keuangan Pemerintah Daerah. (2) Sistem Pengendalian Internal berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada SKPD Kota Administrasi Jakarta Selatan. Kata Kunci : Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 325
NIM/NIDN Creators: 43215010028
Uncontrolled Keywords: Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah.
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: 06 May 2019 04:17
Last Modified: 03 Feb 2022 07:26
URI: http://repository.mercubuana.ac.id/id/eprint/48704

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