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Faktor-faktor yang mempengaruhi kualitas laporan keuangan kementerian negara/lembaga dan dampaknya terhadap manfaat pelaporan keuangan = Factors affecting the quality of financial statements of the government agencies and its effects on the benefits of financial reporting / Dwi Purwohartono

Dwi Purwohartono; Trisacti Wahyuni, supervisor; Amdi Very Dharma, examiner; M. Yusuf John, supervisor ([Publisher not identified] , 2015)

 Abstrak

ABSTRAK
Penelitian ini bertujuan menganalisis faktor-faktor determinan kualitas Laporan
Keuangan Kementerian Negara/Lembaga (LKKL) serta pengaruhnya terhadap
manfaat pelaporan keuangan. Metode penelitian yang digunakan yaitu mixed
method yang menggabungkan analisis kuantitatif dengan Structural Equation
Model dan analisis kualitatif dengan analisis tematik. Penelitian dilakukan pada
tahun 2015 dengan data sampel 108 responden dari Kementerian
Negara/Lembaga. Hasil penelitian menunjukkan bahwa faktor kapasitas SDM,
Komitmen Organisasi, Sistem Pengendalian Intern, Pemanfaatan Teknologi
Informasi berpengaruh signifikan positif terhadap kualitas LKKL. Pengaruh
rekonsiliasi data terhadap kualitas LKKL tidak terbukti. Sementara itu, kualitas
LKKL berpengaruh signifikan positif terhadap manfaat LKKL
ABSTRACT
This research is aimed to analyze factors that affect quality of financial statements
of government agencies and its effects on benefits of financial reporting. This
research uses mixed method that combines quantitative method and qualitative
method. For quantitative method, the research uses Structural Equation Model and
for qualitative method, the research uses thematic analysis. The research is
conducted in 2015 with 108 respondents sample data of goverment agencies.
Results of this research show that capacity of HR, organizational commitment,
internal control systems, information technology effecting significantly positive
on the quality of the financial statements of government agencies. Hypothesis of
data reconciliation influences quality of financial statements of government
agencies is not proven. Meanwhile, the quality of financial statements of
government agencies effecting positively on the benefits of financial reporting

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No. Panggil : T-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2015
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Deskripsi Fisik : xvii, 206 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
T-Pdf 15-17-435442045 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20432353
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