Pengaruh Sistem Pengendalian Intern Terhadap Akuntabilitas Laporan Keuangan Dengan Kinerja Pemerintah Daerah Sebagai Variabel Intervening (Studi Empiris Pada Pemerintah Daerah se - Jawa Periode 2015)

Saputra, Andika Elis and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2018) Pengaruh Sistem Pengendalian Intern Terhadap Akuntabilitas Laporan Keuangan Dengan Kinerja Pemerintah Daerah Sebagai Variabel Intervening (Studi Empiris Pada Pemerintah Daerah se - Jawa Periode 2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of internal control systems on accountability of financial statements by using the performance of local governments as intervening variable. This research uses the internal control system as dependent variable while the accountability of financial report was used as independent variable and performance of local government was used as intervening variable. The population in this study is the local government on the entire Java island which were published the Audit Report of the Local Government Financial Statements as per December 31, 2015. This study uses purposive sampling as sampling technique method which resulted a total samples of 108 local governments were obtained. the multiple regression analysis classic assumption tests (normality test, heteroscedasticity test, and multicolenierity test) were used previously for testing the data and followed by the Multiple Linear Regression Analysis that was used for data analysis technique. The result shows that the internal control system has a significant negative effect on the performance of local government, while the performance of the local government influences the accountability of the financial statements. Further, the internal control system has a significant negative effect on the accountability of the financial statements, and it proofed that the performance of local government is able to intervene the interaction between the internal control system and accountability financial statements.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Sistem Pengendalian Intern, Akuntabilitas Laporan Keuangan, Kinerja Pemerintah Daerah
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANDIKA ELIS SAPUTRA
Date Deposited:	14 Aug 2018 01:56
Last Modified:	14 Aug 2018 01:56
URI:	http://eprints.ums.ac.id/id/eprint/66422

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