Pengaruh Sistem Akuntansi Keuangan Daerah, Komitmen Organisasi, Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Badan Pendapatan, Pengelola Keuangan Dan Aset Daerah Kabupaten Ponorogo)

Widiatmoko, Happy Aris and , Fauzan, S.E., M.Si., Ak. (2020) Pengaruh Sistem Akuntansi Keuangan Daerah, Komitmen Organisasi, Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Badan Pendapatan, Pengelola Keuangan Dan Aset Daerah Kabupaten Ponorogo). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The study aimed to determine the effect of the regional financial accounting system, organizational commitment, human resource capacity, utilization of information technology and government internal control systems on the quality of local government financial report (LKPD) in BPPKAD of Ponorogo regency. This research uses quantitative method with primary data that collecting questionnaire. Population of this research is employee department staff at BPPKAD Ponorogo.The used sampling method is the saturated samples. Data collection is done by giving as many as 92 copies of the questionnaire, which was distributed to respondents on BPPKAD of Ponorogo Regency. Sum samples are 64 respondent. Analysis tool uses validity, reliability, normality test, multicollinearity test, heteroscedasticity test, multiple regression analysis, F test, determination coefficient test and t test. The data obtained are then analyzed using SPSS 21.00. Based on the analysis result obtained that only the regional financial accounting system and utilization of information technology affect the quality of financial statement, while the organizational commitment, human resource capacity, and government internal control systems do not affect the quality of local government financial report (LKPD) in BPPKAD of Ponorogo Regency.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	sistem akuntansi keuangan daerah, komitmen organisasi, kapasitas sumber daya manusia, pemanfataan teknologi informasi, sistem pengendalian intern pemerintah dan kualitas laporan keuangan pemerintah daerah
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HAPPY ARIS WIDIATMOKO
Date Deposited:	23 Jul 2020 02:15
Last Modified:	23 Jul 2020 02:15
URI:	http://eprints.ums.ac.id/id/eprint/83685

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