WASYATI, WASYATI (2019) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN LINGKUNGAN PENGENDALIAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Otoritas Jasa Keuangan). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research was conducted to determine the effect of human resource competencies on the quality of accounting information systems, the influence of the control environment on the quality of accounting information systems, and the effect of accounting information system quality on the quality of financial statements. The data used in this study are primary data in the form of questionnaires distributed to respondents, namely employees of the Finance Department at the Financial Services Authority Head Office. Indicators used by researchers as a reference for making questionnaires are knowledge, expertise, and personal characteristics as competency indicators, while environmental coordination indicators are a commitment to coordination and ethical values, management management philosophy and operating style, organizational structure, and authorization and responsibility answer For the quality of accounting information systems researchers use indicators of integration, access, accessibility, formalization, multimedia while indicators of the quality of financial reports in this study are voluntary, reliable, can compare, and can be accessed. This research question uses a Likert scale to measure the answer to the questionnaire. This research used verification analysis carried out by a variance-based SEM method, namely PLS. The statisticalistic results of this study indicate that the Competence of Human Resources has a significant effect on the Quality of Accounting Information Systems, the Control Environment has a significant effect on the Quality of Accounting Information Systems, and the Quality of Accounting Information Systems has a significant effect on the Quality of Financial Statements. Keywords: human resource competencies, control environment, quality of accounting information systems, and quality of financial statements. Penelitian ini dilakukan untuk mengetahui pengaruh kompetensi sumber daya manusia terhadap kualitas sistem informasi akuntansi, pengaruh lingkungan pengendalian terhadap kualitas sistem informasi akuntansi, dan pengaruh kualitas sistem informasi akuntansi terhadap kualitas laporan keuangan. Data yang digunakan dalam penelitian ini adalah data primer berupa hasil kuesioner yang dibagikan kepada responden yaitu pegawai Departemen Keuangan pada Kantor Pusat Otoritas Jasa Keuangan. Indikator yang digunakan oleh peneliti sebagai acuan pembuatan kuesioner yaitu pengetahuan, keahlian, dan karakteristik pribadi sebagai indikator kompetensi, sedangkan indikator lingkungan pengendalian yaitu komitmen atas integritas dan nilai-nilai etika, filosofi pihak manajemen dan gaya operasi, struktur organisasional, dan otorisasi dan tanggung jawab. Untuk kualitas sistem informasi akuntansi peneliti menggunakan indikator integrasi, fleksibilitas, aksesibilitas, formalisasi, multimedia sedangkan indikator kualitas laporan keuangan dalam penelitian ini yaitu relavan, andal, dapat dibandingkan, dan dapat dipahami. Bahwa penelitian ini menggunakan skala likert untuk mengukur jawaban kuesioner. Penelitian ini menggunakan analisis verifikatif dilakukan dengan metode SEM berbasis variance yaitu PLS. Adapun hasil statsistik penelitian ini menunjukkan bahwa Kompetensi Sumber Daya Manusia berpengaruh signifikan terhadap Kualitas Sistem Informasi Akuntansi, Lingkungan Pengendalian berpengaruh signifikan terhadap Kualitas Sistem Informasi Akuntansi, dan Kualitas Sistem Informasi Akuntansi berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Kata Kunci: kompetensi sumber daya manusia, lingkungan pengendalian, kualitas sistem informasi akuntansi, dan kualitas laporan keuangan.
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