PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, KUALITAS SUMBER DAYA MANUSIA, DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Kasus pada Direktorat Jenderal Pendidikan Islam Kementerian Agama Republik Indonesia)

TAMMALEA, MAHARAGITA AUDIMY (2022) PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, KUALITAS SUMBER DAYA MANUSIA, DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Kasus pada Direktorat Jenderal Pendidikan Islam Kementerian Agama Republik Indonesia). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

This study aims to examine the effects of the employee's understanding of Government Accounting Standards, quality of human resources, and the employee's work motivation on the Quality of Government Agency Performance Accountability Report (LAKIP). Using a quantitative approach, self-administered questionnaires were used to gather responses from 150 employees of the Directorate General of Islamic Education, Ministry of Religious Affairs of the Republic of Indonesia. Analyses were then performed on the obtained data using Partial Least Squares (PLS) method. The results of this study indicates that: (1) Understanding of Government Accounting Standards has a positive and significant effects on the Quality of Government Agency Performance Accountability Report (LAKIP), (2) Quality of Human Resources has a positive and significant effects on the Quality of Government Agency Performance Accountability Report (LAKIP), and (3) Work Motivation has a positive and significant effects on the Quality of Government Agency Performance Accountability Report (LAKIP). Keywords: understanding of government accounting standards, quality of human resources, work motivation, and performance accountability reports of government agency. Penelitian ini bertujuan untuk menguji pengaruh pemahaman pegawai tentang Standar Akuntansi Pemerintahan, kualitas sumber daya manusia, dan motivasi kerja pegawai terhadap Kualitas Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP). Dengan menggunakan pendekatan kuantitatif, kuesioner yang diadministrasikan sendiri digunakan untuk mengumpulkan tanggapan dari 150 pegawai Direktorat Jenderal Pendidikan Islam, Kementerian Agama Republik Indonesia. Analisis kemudian dilakukan pada data yang diperoleh dengan menggunakan metode Partial Least Squares (PLS). Hasil penelitian ini menunjukkan bahwa: (1) Pemahaman Standar Akuntansi Pemerintahan berpengaruh positif dan signifikan terhadap Kualitas Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP), (2) Kualitas Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kualitas Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP), dan (3) Motivasi Kerja berpengaruh positif dan signifikan terhadap Kualitas Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP). Kata kunci: pemahaman standar akuntansi pemerintahan (SAP), kualitas sumber daya manusia (SDM), motivasi kerja,

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120030
Uncontrolled Keywords: understanding of government accounting standards, quality of human resources, work motivation, and performance accountability reports of government agency. pemahaman standar akuntansi pemerintahan (SAP), kualitas sumber daya manusia (SDM), motivasi kerja,
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 22 Aug 2022 03:01
Last Modified: 22 Aug 2022 03:02
URI: http://repository.mercubuana.ac.id/id/eprint/68168

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