MAYANIH, MAYANIH (2019) PENGARUH KOMITMEN ORGANISASI, PENERAPAN SISTEM PENGENDALIAN INTERNAL, DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAN DAMPAKNYA PADA AKUNTABILITAS PUBLIK (Studi Pada Satuan Kerja Perangkat Daerah di Kota Tangerang Selatan). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The aim of this study to examine the effect of organizational commitment, the implementation of internal control systems and understanding of accounting on the quality of financial statements and their impact on public accountability. The population in this study is in South Tangerang City Regional Work unit. The sampling technique was used Nonprobability sampling with a saturated sampling method and obtained 36 samples. The analytical method used in this study is the Structure Equation Modeling (SEM) model with the support of SmartPls3 Software. This study’s results showed organizational commitment had no significant effect on quality of financial statements while the implementation of internal control systems and understanding of accounting had a significant effect on quality of financial statements. The quality of financial statements had a significant effect on public accountability. Keyword: Organizational commitment, the implementation of internal control systems, understanding of accounting, quality of financial statements public accountability Penelitian ini bertujuan untuk mengui pengaruh komitmen organisasi, penerapan sistem pengendalian internal dan pemahaman akuntansi terhadap kualitas laporan keuangan dan dampaknya pada akuntabilitas publik. Populasi pada penelitian ini adalah seluruh Satuan Kerja Perangkat Daerah Kota Tangerang Selatan. Teknik pengambilan sampel yang digunakan adalah Nonprobability Sampling dengan metode sampel jenuh hingga diperoleh 36 sampel. Analisis pada penelitian ini adalah structur equation modelling dengan bantuan program Smartpls versi 3.0. Hasil penelitian menyimpulkan bahwa komitmen organisasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan penerapan sistem pengendalian internal dan pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan. Kualitas laporan keuangan berdampak signifikan terhadap akuntabilitas publik. Kata kunci: Komitmen organisasi, penerapan sistem pengendalian internal, pemahaman akuntansi, kualitas laporan keuangan, akuntabilitas publik.
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