PENGARUH KOMPETENSI PEGAWAI DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH PEMERINTAH KOTA MEDAN

Kholis, Medisin (2013) PENGARUH KOMPETENSI PEGAWAI DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH PEMERINTAH KOTA MEDAN. Undergraduate thesis, UNIMED.

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Abstract

Tujuan penelitian ini adalah Untuk mengetahui dan menganalisis pengaruh kompetensi pegawai dan penerapan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah pemerintah kota medan. Variabel dalam penelitian ini adalah Kompetensi Pegawai (X1), Penerapan Sistem Akuntansi Keuangan Daerah (SAKD) (X2) Dan Kualitas Laporan Keuangan Daerah (Y).Penelitian di lakukan di Pemerintah provinsi sumatera dan dibatasi SKPD yang berada di kota medan berjumlah 18 SKPD. Yang menjadi responden peneliti yaitu pegawai Satuan Kerja Perangkat Daerah (SKPD) yang dimana bertindak sebagai KASUBAG keuangan SKPD dan staf pegawai keuangan, dengan metode Purposive Sampling. Metode penelitian yang digunakan adalah dengan uji regresi berganda. Sebelum dilakukan uji regresi, dilakukan beberapa syarat uji validitas, reliabilitas dan normalitas dan data telah memenuhi uji persyaratan tersebut.Hasil Regresi sederhana persamaan I adalah kompetensi pegawai dinyatakan tidak signifikan, maka dari itu pengujian hipotesis dengan model penelitian regresi ini tidak perlu diinterprestasikan. Hasil regresi sederhana persamaan II adalah penerapan sistem akuntansi keuangan daerah (SAKD) = 10,886 + 0,637X2, maka dari itu penerapan SAKD sebesar 0,637 dan berpengaruh positif terhadap kualitas laporan keuangan daerah pemerintah kota medan, dengan demikian H2 diterima. Dan pada hasil regresi berganda kompetensi pegawai dan SAKD persamaan tiga = 8,784 + 0,056X1 + 0,633X2 koefisien regresi variabel kompetensi pegawai sebesar 0,056 menunjukkan bahwa kompetensi berpengaruh negatif terhadap kualitas laporan keuangan daerah serta koefisen regresi variabel penerapan sistem akuntansi keuangan daerah sebesar 0,633 menunjukkan SAKD berpengaruh positif terhadap kualitas laporan keuangan daerah pemerintah kota medan, dengan demikian dapat dikatakan H3 diterima.Kesimpulan penelitian ini menunjukkan bahwa kompetensi pegawai tidak berpengaruh terhadap kualitas laporan keuangan daerah sednagkan penerapan sistem akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan daerah tetapi secara simultan kompetensi pegawai dan penerapan sistem akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan daerah pemerintah kota medan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHabibi, Muhammad Ridha197908102005011001
Call Number: 657.48 Kho p
Keywords: Kompetensi; Sistem Akuntansi Keuangan Daerah; Laporan Keuangan; Kualitas; Daerah
Subjects: H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13682

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