SAPUTRI, IVANY NURMALA (2019) ENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Pada Pemerintah Kota Serang). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to analyze the effect of the application of government accounting standards, competency of human resources, and the role of internal audit on financial reporting quality. The object of this research is the OPD of the City Government of Serang. This study was conducted using a sample of 81 selected respondents. Sampling uses total sampling and uses a causal relationship design. Then the data analysis used is structural equation modeling using partial least square. In the results of this study it is known that the reliability of government accounting standards, competency of human resources, and the role of internal audit have a positive and significant effect on the quality of financial reporting. This is evidenced from the results of the partial test (t test) showing the significance value of one independent variable that supports the hypothesis. Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran internal audit terhadap kualitas pelaporan keuangan. Objek penelitian ini adalah OPD Pemerintah Kota Serang. Penelitian ini dilakukan menggunakan sampel sebanyak 81 responden terpilih. Penentuan sampel menggunakan total sampling dan menggunakan desain hubungan kausal. Maka analisis data yg digunakan adalah struktural equation modeling menggunakan partial least square. Dalam hasil penelitian ini diketahui bahwa varaibel standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran internal audit berpengaruh positif dan signifikan terhadap kualitas pelaporan keuangan. Hal ini dibuktikan dari hasil uji parsial (uji t) menunjukkan nilai signifikansi dari satu variabel bebas yang mendukung hipotesa.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 1190 |
| NIM/NIDN Creators: | 432115010113 |
| Uncontrolled Keywords: | Standar Akuntansi Pemerintah , Kompetensi Sumber Daya Manusia, Internal Audit, dan Kualitas Pelaporan Keuangan. |
| Subjects: | 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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 05 Jul 2024 04:38 |
| Last Modified: | 05 Jul 2024 04:38 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/89373 |
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