YULYASTUTI, SRI (2016) PENGARUH PENDIDIKAN, KUALITAS PELATIHAN, PENGALAMAN KERJA PEGAWAI DAN PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KUANGAN PEMERINTAH DAERAH. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH PENDIDIKAN, KUALITAS PELATIHAN, PENGALAMAN KERJA PEGAWAI DAN PENERAPAN SISTEM PENGENDALI.PDF - Published Version Restricted to Registered users only Download (7MB) |
Abstract
This study aims to examine the Influence of Education, Quality Training, Work Experience and Implementation of Internal Control System on the Quality of Local Government Finance Report On DPKPA Pandeglang. The data were collected by distributing questionnaires by purposive sampling to the respondents. While respondents were employees who participated in making the financial statements, with a total of 102 respondents. Data were analyzed using SEM to help SmartPLS version 1.0. The results of this study revealed that the variables Education, Quality Training, Work Experience and Implementation of Internal Control System berengaruh positive on the Quality of Local Government Finance Report. For a government expected to be used as a means of evaluation and quality improvement in the government's financial statements. For further research is expected to lead to the improvement of added variables other external factors such as information technology, SAP implementation, quality of human resources, etc. which of the three variables that can affect the quality of financial reporting.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji Pengaruh Pendidikan, Kualitas Pelatihan, Pengalaman Kerja Dan Penerapan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada DPKPA Pandeglang. Data dikumpulkan dengan cara menyebarkan kuisioner dengan teknik purposive sampling kepada para responden. Sedangkan respondennya adalah pegawai yang ikut serta dalam pembuatan laporan keuangan, dengan total 102 responden. Teknik analisis data menggunakan SEM dengan bantuan SmartPLS versi 1.0. Hasil dari penelitian ini mengungkapkan bahwa variabel Pendidikan, Kualitas Pelatihan, Pengalaman Kerja Dan Penerapan Sistem Pengendalian Intern berengaruh positif Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Bagi pemerintahan diharapkan dapat digunakan sebagai sarana untuk evaluasi dan peningkatan kualitas laporan keuangan di pemerintahan. Bagi penelitian selanjutnya diharapkan dapat mengarah pada penyempurnaan menambahkan variabel faktor eksternal lainnya seperti teknologi informasi, penerapan SAP, kualitas SDM, dll dimana dari ketiga variable tersebut dapat mempengaruhi kualitas laporan keuangan. | |||||||||
| Uncontrolled Keywords: | Education, Quality Training, Work Experience, Implementation of Internal Control System and Quality of Local Government Finance Report Pendidikan, Kualitas Pelatihan, Pengalaman Kerja, Penerapan Sistem Pengendalian Intern dan Kualitas Laporan Keuangan Pemerintah Daerah | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 30 Mar 2022 15:02 | |||||||||
| Last Modified: | 30 Mar 2022 15:02 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/11175 |
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