Khair, Almanna (2015) Pengaruh Pencapaian Opini Laporan Keuangan, Sistem Pengendalian Intern, Dan Perolehan Nilai Evaluasi Akuntabilitas Kinerja Terhadap Kerugian Negara Pada Instansi Sektor Publik Di Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk menganalisis pengaruh pencapaian opini laporan keuangan, sistem pengendalian intern, dan perolehan nilai evaluasi akuntabilitas kinerja terhadap kerugian negara. Data sekunder atas variabelvariabel tersebut berasal dari 54 kementerian dan lembaga pemerintahan pusat di Indonesia untuk periode tahun 2010-2013. Penelitian ini adalah penelitian kuantitatif dengan metode analisa regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan pencapaian opini laporan keuangan, sistem pengendalian intern, dan perolehan nilai evaluasi akuntabilitas kinerja berpengaruh signifikan terhadap kerugian negara. Secara parsial pencapaian opini laporan keuangan dan sistem pengendalian intern berpengaruh positif dan signifikan terhadap kerugian negara, sementara nilai evaluasi akuntabilitas kinerja berhubungan secara negatif dan tidak berpengaruh signifikan terhadap kerugian negara.
English Abstract
The objective of this research was to analyze the effect of the achievements of the financial statements opinion, internal control system, and evaluation score of performance accountability to the state losses. Secondary data of those variables were collected from 54 ministries and institutions of the government for the period of 2010 to 2013. This research is quantitative descriptive with multiple regression analysis method. The results of the research showed that simultaneously achievements of the financial statements opinion, internal control system, and evaluation score of performance accountability had positive and significant effect on the state losses. Partially, achievements of the financial statements opinion and internal control system had positive and significant effect on the state losses while evaluation score of performance accountability had negative and not significant effect on the state losses.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/48/051501472 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 02 Mar 2015 08:41 |
| Last Modified: | 01 Nov 2021 04:14 |
| URI: | http://repository.ub.ac.id/id/eprint/108083 |
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