Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan(Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo)

Inasari, Reni Realita and , Eny Kusumawati, SE, MM, Ak, CA (2018) Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan(Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of competence of human resources (SDM), implementation of internal control system (SPI), implementation of government accounting standards (SAP), implementation of regional financial accounting system (SAKD), and role of internal auditors to financial statement quality. The sample in this research is all employees who work on the financial/budget/treasury of the finance department at regional work units (SKPD) of Local Government Sukoharjo. The sampling technique used purposive sampling technique. The methods used in this research are: 1) Descriptive Statistical Test 2) Test Data Instrument (Test of Validity and Reliability Test) 3) Classic Assumption 2 Test (Normality Test, Multicollinearity Test, and Heteroskedasticity Test) 4) Multiple Regression Analysis 5) Hypothesis Test (t Test, F Test, and Coefficient of Determination). Based on the result of tests that have been done show that all items statement questionnaire used in this study valid and reliable. The results of the classical assumption test show that the distribution of normal data, there are no symptoms of multicolinearity and heteroscedasticity. The results of the F-test show that the independent variables used in this study (competence of SDM, implementation of SPI, implementation of SAP, implementation of SAKD and role of internal auditors) influence the financial statement quality. The result of determination coefficient test shows that independent variable can explain dependent variable equal to 75,2%, while the rest 24,8% influenced by other variable not used in this research. The result of t test shows that only competence of SDM, implementation of SAP, and implementation of SAKD variables have an effect on financial statement quality, while implementation of SPI, and role of internal auditors variables have no effect on financial statement quality. Keywords: SDM, SPI, SAP, SAKD, internal auditors, and financial statement quality.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	SDM, SPI, SAP, SAKD, internal auditors, and financial statement quality.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RENI REALITA INASARI
Date Deposited:	11 Apr 2018 01:50
Last Modified:	11 Apr 2018 01:50
URI:	http://eprints.ums.ac.id/id/eprint/61782

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