Nur Sukowati, Isnaini (2023) PENGARUH EFEKTIFITAS SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Satuan Kerja Di Lingkungan Mabes Polri). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of the effectiveness of institutional-level financial application systems and the effectiveness of applying government accounting standards on the quality of financial reports with internal control as a moderating variable. This research is a type of quantitative research. The method used in this research is a questionnaire or a questionnaire with a Likert scale. The population of this study was carried out in work units within the National Police Headquarters. The sampling technique used in this study was saturated sampling method where all members of the population were sampled with a total sample of 130. The data analysis technique used in this study was Partial Least Squares-Structural Equation Model (PLS-SEM) with SmartPLS version 4 software. The results of this study prove that the effectiveness of SAKTI and the effectiveness of implementing Government Accounting Standards have a positive and significant influence on the quality of financial reports. In addition, internal control can moderate the influence of the effectiveness of the implementation of Government Accounting Standards on the quality of financial reports. However, internal control cannot moderate the effect of SAKTI's effectiveness on the quality of financial reports.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh efektifitas SAKTI dan efektifitas penerapan standar akuntansi pemerintah terhadap kualitas laporan keuangan dengan pengendalian internal sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif. Metode yang digunakan dalam penelitian ini adalah metode angket atau kuesioner dengan skala likert. Populasi penelitian ini dilakukan pada satuan kerja yang ada di lingkungan Mabes Polri. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode sampling jenuh dimana semua anggota populasi dijadikan sampel dengan total sampel berjumlah 130. Teknik analisis data yang digunakan pada penelitian ini adalah Partial Least Squares-Structural Equation Model (PLS-SEM) dengan software SmartPLS versi 4. Hasil dari penelitian ini membuktikan bahwa efektifitas SAKTI dan efektifitas penerapan Standar Akuntansi Pemerintah memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan. Selain itu, pengendalian internal dapat memoderasi pengaruh efektifitas penerapan Standar Akuntansi Pemerintah terhadap kualitas laporan keuangan. Namun pengendalian internal tidak dapat memoderasi pengaruh efektifitas SAKTI terhadap kualitas laporan keuangan. | |||||||||
| Uncontrolled Keywords: | Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI), Standar Akuntansi Pemerintah, Kualitas Laporan Keuangan, Pengendalian Internal. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Isnaini Nur Sukowati | |||||||||
| Date Deposited: | 08 Aug 2023 15:35 | |||||||||
| Last Modified: | 09 Aug 2023 10:17 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27742 |
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