Umi, Hadiatul (2023) PENGARUH KUALITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DENGAN AKUNTABILITAS SEBAGAI VARIABEL MEDIASI STUDY EMPIRIS PADA PEMERINTAH KOTA CILEGON. Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The research aims to determine the effect of the quality of financial reports and internal control systems on performance, with accountability as a mediating variable, in empirical studies on the City Government of Cilegon. In this study, 108 people from every Regional Apparatus Organization (OPD) of the City Government of Cilegon participated as respondents. In order to get information from respondents for this study, purposive sampling was used to collect primary data. In this study, descriptive statistics and hypothesis testing were employed to assess the research. SmartPLS 3.0 was used. The study's findings show that first, the internal control system has a positive and significant impact on performance, second, the quality of financial reports has a positive and significant impact on accountability, third, the internal control system has a positive and significant impact on performance, and fourth, accountability has a positive and significant impact on performance; Fifth, accountability significantly and positively influences performance; sixth, accountability mediates the impact of financial report quality on performance; and seventh, accountability does not mediate the impact of the internal control system on performance
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian bertujuan untuk mengetahui pengaruh kualitas laporan keuangan dan sistem pengendalian intern terhadap kinerja dengan akuntabilitas sebagai variabel mediasi study empiris pada Pemerintah Kota Cilegon. Responden dalam penelitian ini adalah 108 pada seluruh Organisasi Perangkat Daerah (OPD) Pemerintah Kota Cilegon. Penelitian ini menggunakan data primer untuk memperoleh informasi dari responden dengan menggunakan metode purposive sampling. SmartPLS 3.0 digunakan dalam penelitian ini untuk menganalisis penelitian yang terdiri dari statistik deskriptif dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa pertama, kualitas laporan keuangan berpengaruh positif dan signifikan terhadap kinerja, kedua sistem pengendalian intern berpengaruh positif dan signifikan terhadap kinerja, ketiga kualitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas, keempat sistem pengendalian intern berpengaruh positif dan signifikan terhadap akuntabilitas, kelima akuntabilitas berpengaruh positif dan signifikan terhadap kinerja, keenam akuntabilitas memediasi pengaruh kualitas laporan keuangan terhadap kinerja, dan ketujuh akuntabilitas tidak memediasi pengaruh sistem pengendalian intern terhadap kinerja | |||||||||
| Uncontrolled Keywords: | quality of financial reports, internal control system, performance, accountability kualitas laporan keuangan, sistem pengendalian intern, kinerja, akuntabilitas | |||||||||
| Subjects: | H Social Sciences > Public Administration 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: | Mrs Umi Hadiatul | |||||||||
| Date Deposited: | 22 Dec 2023 16:55 | |||||||||
| Last Modified: | 22 Dec 2023 16:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31552 |
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