Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengedalian Intern Dan Kepatuhan Atas Peraturan Perundang-Undangan Terhadap Kualitas Laporan Keuangan Pada Pemerintah Daerah Kabupaten Ende

Sorusai, Julius Albertus (2019) Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengedalian Intern Dan Kepatuhan Atas Peraturan Perundang-Undangan Terhadap Kualitas Laporan Keuangan Pada Pemerintah Daerah Kabupaten Ende. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengedalian intern dan kepatuhan atas peraturan perundang-undangan terhadap kualitas laporan keuangan pada Pemerintah Daerah Kabupaten Ende dengan komitmen organisasi sebagai variabel moderasi. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) di Kabupaten Ende dengan unit analisisnya adalah pegawai yang terkait dengan pengelolaan keuangan menggunakan 114 orang dari 35 Organisasi Perangkat Daerah (OPD). Metode analisis data menggunakan metode analisis regresi berganda (MRA). Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan, sistem pengedalian intern dan kepatuhan atas peraturan perundang-undangan berpengaruh positif signifikan terhadap kualitas laporan keuangan pada Pemerintah Daerah Kabupaten Ende. Namun, komitmen organisasi tidak mampu memperkuat hubungan penerapan standar akuntansi pemerintahan, sistem pengedalian intern dan kepatuhan atas peraturan perundang-undangan terhadap terhadap kualitas laporan keuangan pada Pemerintah Kabupaten Ende.

English Abstract

The purpose of this research is to do empirical testing on the influence of of the implementation of government accounting standards, internal control system and the compliance on laws and regulations on the financial statement quality of local government of Ende regency with organizational commitment as the moderator variable. The local government agency of Ende Regency is the subject of this research and the unit of analysis are the employees that involved with financial management which consists of 114 employees out of 35 local government agencies. The Moderated Regression Analysis (MRA) was used to analyze the data of this research. The results of this research show that the implementation of government accounting standards, internal control system and the compliance on laws and regulations have positive and significant influences on the financial statement quality of the local government of Ende regency. However, the organizational commitment is not capable to strengthen the relationship of the implementation of government accounting standards, internal control system and the compliance on laws and regulations on the financial statement quality of the local government of Ende regency.

Other obstract

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Item Type: Thesis (Magister)
Identification Number: TES/657.3/SOR/p/2019/042000494
Uncontrolled Keywords: FINANCIAL STATEMENTS, ACCOUNTING--STANDARDS,
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Budi Wahyono Wahyono
Date Deposited: 17 Jan 2020 06:45
Last Modified: 28 Oct 2021 01:36
URI: http://repository.ub.ac.id/id/eprint/178045
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