Wahono, ArifKurniawan (2015) Faktor-Faktor Yang Mempengaruhi Kelemahan Pengendalian Internal Pemerintah Daerah (Studi Empiris Pada Pemerintah Provinsi Seluruh Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi kelemahan pengendalian internal pemerintah daerah. Variabel-variabel independen yaitu pertumbuhan ekonomi diukur dengan laju pertumbuhan PDRB, ukuran pemerintah daerah diukur dengan total aset, pendapatan asli daerah (PAD), dan kompleksitas diukur dengan jumlah penduduk. Variabel dependen yaitu kelemahan pengendalian internal diukur dengan jumlah temuan BPK RI mengenai sistem pengendalian internal. Penelitian ini menggunakan data sekunder yang berasal dari laporan BPK RI dan BPS. Obyek penelitian adalah 33 provinsi di Indonesia dengan periode penelitian tahun 2012-2013, sehingga jumlah sampel sebanyak 66. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil uji F menunjukkan bahwa pertumbuhan ekonomi, ukuran pemerintah daerah, PAD dan kompleksitas secara simultan berpengaruh signifikan terhadap kelemahan pengendalian internal. Hasil uji t menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh terhadap kelemahan pengendalian internal. Pertumbuhan ekonomi, PAD dan kompleksitas secara parsial tidak berpengaruh terhadap kelemahan pengendalian internal.
English Abstract
This study aimed to test factors that influence internal control weakness of local government. Independent variables were economic growth was measured by gross domestic product regional, government size was measured by total assets, revenues of local government (PAD), complexity was measured by total population. Dependent variable was Internal control weakness was measured by the number of BPK RI’s finding about Internal Control Systems. This study used secondary data from BPK RI report and BPS report. This study’s object was 33 provincial government in Indonesia with period 2012-2013, so number of samples were 66. Hypothesis tests used multiple regression analysist. F test showed economic growth, government size, PAD and complecity had simultaneous significant effect on the internal control weakness. T-test showed government size had partial significant effect on the internal control weakness. Economic growth, PAD and complexity didn’t have significant partial effect on internal control weakness.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/403/051504705 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 08 Jul 2015 09:29 |
| Last Modified: | 01 Nov 2021 04:06 |
| URI: | http://repository.ub.ac.id/id/eprint/108000 |
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