Miranti Dewi, Nofitasari (2018) Pengaruh Sistem Pengendalian Internal Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah. Other thesis, Universitas Darma Persada.
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Abstract
Penelitianinibertujuanuntukmengetahuipengaruh sistem pengendalian internal dan penerapan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah.Responden dalam penelitian ini adalah 40 pegawai BPKAD di bagian akuntansi dan keuangan yang bekerja di pemerintah kota dan kabupaten bekasi. Penelitian ini menggunakan metode kuantitatif dan data primer dari kuesioner.Pengolahan data dilakukan dengan cara melakukan uji kualitas data, uji asumsi klasik dan uji hipotesis. Software yang digunakan dalam mengolah data adalah SPSS versi 23.0. Hasil penelitian ini menunjukan bahwa sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah, penerapan sistem akuntansi keuangan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah.Penelitian menunjukan bahwa variabel independen dapat menjelaskan variabel dependennya sebesar 44,6% dan sisanya sebesar 55,4% dijelaskan oleh faktor-faktor lain. Kata Kunci : Sistem Pengendalian Internal,Penerapan Sistem Akuntansi Keuangan Daerah,Kualitas Laporan Keuangan Daerah. This study aims to determine the effect of the internal control system and the application of regional financial accounting systems to the quality of regional financial reports. Respondents in this study were 40 employees of BPKAD in the accounting and finance department who worked in the Bekasi city and regency government. This study uses quantitative methods and primary data from questionnaires. Data processing is done by conducting data quality testing, classical assumption testing and hypothesis testing. The software used in processing data is SPSS version 23.0. The results of this study indicate that the internal control system has a positive and significant effect on the quality of regional financial reports, the application of the financial accounting system has a positive and significant effect on the quality of regional financial reports. Research shows that the independent variable can explain the dependent variable at 44.6% and the remaining 55.4% is explained by other factors. Keywords:Internal Control System, Application of Regional FinancialAccounting Systems, Quality of Regional Financial Reports.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Sistem Pengendalian Internal,Penerapan Sistem Akuntansi Keuangan Daerah,Kualitas Laporan Keuangan Daerah |
| Subjects: | 600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.45 Auditing/Audit Keuangan, Pemeriksaan Keuangan |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Fachry Al-Tolah Perpustakaan |
| Date Deposited: | 22 Apr 2019 13:42 |
| Last Modified: | 22 Apr 2019 13:42 |
| URI: | http://repository.unsada.ac.id/id/eprint/946 |
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