PRATAMA, SIGIT (2019) PENGARUH PENERAPAN SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Survei pada Kementerian Kelautan dan Perikanan). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh penerapan Sistem Akuntansi Instansi Berbasis Akrual dan Sistem Pengendalian Intern secara parsial maupun secara bersama-sama terhadap Kualitas Informasi Laporan Keuangan pada Kementerian Kelautan dan Perikanan. Teknik pengumpulan data dengan pengamatan langsung terhadap aktivitas lapangan dan menyebarkan kuesioner kepada responden yang kompeten dalam hal ini Auditor dan Pengelola Keuangan di 9 (Sembilan) Unit Kerja, Kementerian Kelautan dan Perikanan. Hasil pengumpulan data dianalisis dengan metode analisis statistik dengan bantuan software SPSS versi 25 sebagai metode analisis data. Hasil penelitian ini menunjukan bahwa secara parsial dan secara bersamasama, Variabel Sistem Akuntansi Instansi Berbasis Akrual berpengaruh secara positif dan signifikan terhadap kualitas informasi Laporan Keuangan, sedangkan Variabel Sistem Pengendalian Intern memberikan hasil yang positif terhadap kualitas informasi Laporan Keuangan. Hal ini dibuktikan salah satunya dari hasil uji Signifikansi Parameter Individual (Uji t) dan Uji Signifikansi Simultan (Uji F). Kata kunci : Kualitas Informasi Laporan Keuangan, Sistem Akuntansi Instansi Berbasis Akrual, Sistem Pengendalian Intern ABSTRACT This study objectives are to empirically examine the effect of the application of the Accrual-Based Institution Accounting System and the Internal Control System that partially dan simultaneously on the Information Quality in Financial Statements at the Ministry of Maritime Affairs and Fisheries. Data collection techniques by direct observation of field activities and distributing questionnaires to competent respondents in this case Auditors and Financial Managers in 9 (Nine) Work Units, Ministry of Maritime Affairs and Fisheries. The results of data collection were analyzed by the statistical analysis method with the test using of SPSS software version 25 as a data analysis method. The results of this study indicate that partially dan simultaneously, the Accrual-Based Institution Accounting System variable has a positive and significant effect result on the quality of financial statement information, while the Internal Control System variable gives a positive result on the quality of financial statement information. This was proven from the results of the Test of the Significance of Individual Parameters (t Test) and Simultaneous Significance Test (F test). Keywords : Information Quality in Financial Statements, Accrual-Based Institution Accounting System, Internal Control System
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 19 011 |
| NIM/NIDN Creators: | 43217310083 |
| Uncontrolled Keywords: | Kata kunci : Kualitas Informasi Laporan Keuangan, Sistem Akuntansi Instansi Berbasis Akrual, Sistem Pengendalian Intern |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 27 Jan 2022 04:54 |
| Last Modified: | 27 Jan 2022 04:54 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54742 |
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