Faktor-Faktor Anteseden Kualitas Laporan Keuangan Pemerintah Serta Konsekuensinya Terhadap Akuntabilitas Kinerja Pemerintah

Widwiasih, Anisa Hayu and , Dr. Zulfikar, SE, M.Si and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2020) Faktor-Faktor Anteseden Kualitas Laporan Keuangan Pemerintah Serta Konsekuensinya Terhadap Akuntabilitas Kinerja Pemerintah. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal pemerintah, kompetensi pegawai, sistem akuntansi pemerintah, pengelolaan barang milik negara terhadap kualitas laporan keuangan, mengetahui pengaruh sistem pengendalian internal pemerintah, kompetensi pegawai, sistem akuntansi pemerintah, pengelolaan barang milik negara terhadap akuntabilitas kinerja pemerintah, dan mengetahui pengaruh kualitas laporan keuangan terhadap akuntabilitas kinerja pemerintah. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Sampel penelitian ini sebanyak 88 pegawai Satuan Kerja di lingkungan Kementerian Pekerjaan Umum wilayah Sumatera dan Jawa. Teknik pengumpulan data menggunakan kuesioner. Teknik analisa data menggunakan metode Partial Least Square (PLS). Hasil penelitian menyimpulkan bahwa sistem pengendalian internal pemerintah, kompentensi pegawai, dan sistem akuntansi pemerintah pusat tidak memiliki pengaruh terhadap kualitas laporan keuangan, sementara pengelolaan barang milik negara memiliki pengaruh terhadap kualitas laporan keuangan. Sistem pengendalian internal pemerintah, sistem akuntansi pemerintah pusat, dan pengelolaan barang milik negara tidak mempunyai pengaruh terhadap akuntabilitas kinerja pemerintah, sementara kompetensi pegawai memiliki pengaruh terhadap akuntabilitas kinerja pemerintah. Kompetensi pegawai memiliki pengaruh terhadap akuntabilitas kinerja pemerintah. This study aims to determine the effect of government internal control systems, employee competencies, government accounting systems, management of state property on the quality of financial statements, know the effect of government internal control systems, employee competence, government accounting systems, management of state property to the accountability of government performance, and determine the effect of the quality of financial statements on accountability of government performance. This type of research is quantitative descriptive research. The sample of this study were 88 employees of the Work Unit within the Ministry of Public Works in Sumatra and Java. Data collection techniques using a questionnaire. Data analysis techniques using the Partial Least Square (PLS) method. The results of the study concluded that the government's internal control system, employee competency, and the central government's accounting system had no influence on the quality of financial statements, while the management of state property has an influence on the quality of financial statements. The government's internal control system, the central government accounting system, and the management of state property have no influence on the accountability of government performance, while employee competence has an influence on government performance accountability. Employee competence has an influence on the accountability of government performance.

Item Type:	Karya ilmiah (Thesis)
Uncontrolled Keywords:	sistem pengendalian internal pemerintah, kompetensi pegawai, sistem akuntansi pemerintah, pengelolaan barang milik negara, kualitas laporan keuangan, akuntabilitas kinerja pemerintah government internal control system, employee competence, government accounting system, management of state property, quality of financial statements, accountability of government performance
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	Unnamed user with username w100160011
Date Deposited:	27 Nov 2020 02:44
Last Modified:	27 Nov 2020 02:44
URI:	http://eprints.ums.ac.id/id/eprint/87854

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