Wawo, AndiBasru (2012) Pengaruh Pengawasan Internal dan Eksternal Gaya Kepemimpinan dan Implementasi Good Public Governance terhadap Kinerja Pelaporan Keuangan (Studi pada Satuan Kerja Perangkat Daerah (SKPD) di Provinsi Su. Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris bahwa: kinerja pelaporan keuangan dipengaruhi oleh pengawasan internal, pengawasan eksternal, dan gaya kepemimpinan pemegang kekuasaan pengelola daerah, baik secara langsung maupun tidak langsung melalui implementasi good public governance . Sampel penelitian adalah seluruh populasi (sampel jenuh) yang terdiri dari para pengelola keuangan di Satuan Kerja Pemerintah Daerah (SKPD) yang tersebar di 33 SKPD di Provinsi Sulawesi Tenggara, sebanyak 111 orang. Metode yang digunakan untuk menganilis data adalah SEM ( Structural Equation Model ). Hasil penelitian menunjukkan bahwa: kinerja pelaporan keuangan dan GPG hanya dipengaruhi secara langsung oleh pengawasan eksternal dan Good Public Governance (GPG), tidak terbukti berpengaruh terhadap kinerja pelaporan keuangan. Pengawasan internal dan gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja pelaporan, baik secara langsung maupun tidak langsung melalui good public governance (GPG).
English Abstract
The objective of research is to give empirical evidence that the financial reporting performance is affected by internal monitoring, external monitoring, and leadership style of the authority handler of local goverment officer, either directly or indirectly through the implementation of good public governance. Research sample is whole population (saturated sample) of the financial managers at Satuan Kerja Perangkat Daerah (SKPD) who are occupied throughout 33 SKPDs (Local Goverment Task Force) that spreads over 33 SKPDs in Southeast Sulawesi Province. The respondent is 111 persons. The method utilized to analyze the data is SEM (Structural Equation Model). Result of research indicates that the financial reporting performance and GPG are only directly affected by external monitoring . Good Public Governance (GPG) is not influence financial reporting performance. Internal monitoring and leadership style are not significantly affect reporting performance, directly or indirectly through good public governance (GPG).
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/658.151 2/WAW/p/061301916 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management |
| Divisions: | S2/S3 > Doktor Kimia, Fakultas MIPA |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 09 May 2014 11:02 |
| Last Modified: | 09 May 2014 11:02 |
| URI: | http://repository.ub.ac.id/id/eprint/161139 |
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