YULIANTI, SRI (2017) PENGARUH IMPLEMENTASI PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DI PROVINSI BANTEN. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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PENGARUH IMPLEMENTASI PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DI PROVINSI BANTEN.pdf Download (6MB) |
Abstract
THE EFFECT IMPLEMENTATION OF INTERNAL CONTROL, INFORMATION TECHNOLOGY UTILIZATION AND APPLICATION OF ACRUAL BASIS TO GOVERNMENT FINANCIAL STATEMENT QUALITY IN PROVINCE OF BANTEN SRI YULIANTI SULTAN AGENG TIRTAYASA UNIVERSITY ABSTRACT The purpose of this research is to get the evidence about the effect of internal control implementation, information technology utilization and application of acrual basis to government financial statement quality in Province of Banten. The population in this study are regional government in Province of Banten with 15 regional government sample research and there are 90 respondent consist of the finance and accounting employement. Samples were selected by purposive sampling method. Data obtained by distributing questionnare directly to 135 respondents and 90 quesionnare that can be processed. Analysis of data using multiple linear regression with SPSS (Statistics Product and Service Solution) 23. Results from this study showed that implementation of internal control had positive effect and significant to government financial statement quality. Information technology utilization had positive effect and significant to government financial statement quality. Application of acrual basis had positive effect and significant to government financial statement quality. This study showed that good implementation of internal control, benefit of infrmation technology, and application of acrual basis will indicate the good quality of government financial statement. Keyword : Implementation of internal control, Information technology utilization, Application of acrual basis, government financial statement quality.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | PENGARUH IMPLEMENTASI PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DA PENERAPAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DI PROVINSI BANTEN SRI YULIANTI UNIVERSITAS SULTAN AGENG TIRTAYASA ABSTRAK Penelitian ini bertujuan untuk membuktikan perngaruh variabel implementasi pengendalian internal, pemanfaatan teknologi informasi, dan penerapan basis akrual terhadap variabel kualitas laporan keuang daerah di Provinsi Banten. Populasi pada penelitian ini adalah Organisasi Perangkat Daerah (OPD) Provinsi Banten dengan sampel penelitiian sebanyak 15 OPD dan responden sebanyak 90 pegawai keuangan dan akuntansi. Sampel dipilih berdasarkan metode purposive sampling. Data diperoleh dengan membagikan kuesioner secara langsung kepada responden sebanyak 135 dan hanya 90 kuesioner yang dapat diolah. Analisis data menggunakan regresi linier berganda dengan bantuan program SPSS (Statistic Product and Service Solution) 23. Hasil penelitian ini menunjukkan bahwa implementasi pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Penerapan basis akrual berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Hal ini membuktikan bahwa semakin baik variabel implementasi pengendalian internal, pemanfaatan teknologi informasi, dan penerapan basis akrual akan semakin menunjukkan kualitas laporan keuangan yang baik. Kata Kunci : Implementasi pengendalian internal, Pemanfaatan teknologi informasi, Penerapan basis akrual, Kualitas laporan keuangan daerah. | |||||||||
| 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: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 13 Oct 2021 01:56 | |||||||||
| Last Modified: | 13 Oct 2021 01:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2721 |
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