Lhow, Claudia Thesa (2018) Analisis Pengaruh Kompetensi Akuntan Pemerintah, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Pelaporan Keuangan Pemerintah. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk menguji kompetensi akuntan pemerintah, sistem pengendalian internal, dan pemanfaatan teknologi informasi terhadap kualitas pelaporan keuangan pemerintah. Sampel penelitian yang digunakan adalah OPD di Kota Batam. Metode pengumpulan sampel yang digunakan dalam penelitian ini adalah teknik sampling jenuh, dimana semua anggota bagian keuangan digunakan menjadi sampel penelitian. Metode pengambilan data yang digunakan adalah penyebaran kuesioner. Sampel penelitan di analisa dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa kompetensi akuntan pemerintah memiliki pengaruh signifikan positif terhadap kualitas pelaporan keuangan pemerintah. Sama halnya dengan pemanfaatan teknologi informasi yamg memiliki pengaruh signifikan positif terhadap kualitas pelaporan keungan pemerintah. Sedangkan sistem pengendalian internal tidak memiliki pengaruh signifikan terhadap kualitas pelaporan keuangan pemerintah. ********************************************************************** The purpose of this study to examine the effect of government accountants competency, internal control system, and information technology utilization on the quality of financial reporting. The research sample of this study were Organisasi Perangkat Daerah (OPD) in Batam City. The sample collection method in this study is sampling jenuh where all member of the finance department are used as research samples. The data collection method is done by distributing questionnaire. The research sample were analyzed using the SPSS version 21. The results of this study indicate that government accountant’s competency has a significantly positive effect on the quality of financial reporting. Similarly, information technology utilization has a significantly positive effect on the quality of financial reporting. While the internal control system has no significant effect on the quality of government financial reporting.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | government accountant’s competency, internal control system, information technology utilization, quality of government financial reporting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | School of Economic and Business > Accounting |
| SWORD Depositor: | Admin Repository Universitas Internasional Batam |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 26 Apr 2019 10:40 |
| Last Modified: | 05 Oct 2020 09:32 |
| URI: | http://repository.uib.ac.id/id/eprint/1344 |
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