Sapta Rina, Rien (2022) PENGARUH PENGENDALIAN INTERNAL AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI, PENGAWASAN KEUANGAN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN DAERAH PADA OPD KOTA TANGERANG TAHUN 2016 – 2019. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of accounting internal control, utilization of information technology, financial supervision and the quality of human resources on the reliability of regional financial reporting at the Tangerang City Government Organization. The sample criteria taken in this study were employees who carried out financial management in 15 local government organizations as many as 71 employees. The type of data used is primary data. The method of data collection is done by questionnaire. Analysis model used in this study is the multiple linear regression analysis with IBM SPSS Version 25 software for windows, the results of the study show that from accounting internal control, the use of information technology, financial supervision and the quality of human resources, it has a positive and significant effect partially or simultaneously on the reliability of regional financial reporting in Regional Government Organizations Tangerang City.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh pengendalian internal akuntansi, pemanfaatan teknologi informasi, pengawasan keuangan dan kualitas sumber daya manusia terhadap keterandalan pelaporan keuangan daerah pada Organisasi Pemerintah Daerah Kota Tangerang. Kriteria sampel yang diambil dalam penelitian ini adalah pegawai yang melaksanakan pengelolaan keuangan pada 15 Organisasi Pemerintah Daerah sebanyak 71 pegawai. Jenis data yang digunakan adalah data primer. Metode pengumpulan data dilakukan dengan kuesioner. Model analisis dalam penelitian ini adalah analisis regresi berganda dengan menggunakan software IBM SPSS Versi 25 for windows, hasil penelitian menunjukkan bahwa dari pengendalian internal akuntansi, pemanfaatan teknologi informasi, pengawasan keuangan dan kualitas sumber daya manusia berpengaruh positif dan signifikan secara parsial maupun simultan terhadap keterandalan pelaporan keuangan daerah pada Organisasi Pemerintah Daerah Kota Tangerang. | |||||||||
| Subjects: | H Social Sciences > HJ Public Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Rien Sapta Rina | |||||||||
| Date Deposited: | 23 Dec 2022 15:38 | |||||||||
| Last Modified: | 23 Dec 2022 15:38 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18699 |
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