Nababan, Halasan T.H (2014) ANALISIS PENGARUH PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEGAWAI PADA SKPD PEMERINTAH KOTA MEDAN. Undergraduate thesis, UNIMED.
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Abstract
Permasalahan yang dibahas pada penelitian ini adalah Apakah Pemahaman Sistem Akuntansi Keuangan Daerah berpengaruh terhadap Kinerja Pegawai pada SKPD Pemerintahan Kota Medan. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah berpengaruh pada Kinerja Pegawai pada SKPD Pemerintahan Kota Medan.Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode survey dengan menggunakan kuesioner. Populasi penelitian ini adalah kepala staf bagian Pengguna Anggaran (Kuasa Pengguna Anggaran), Pejabat Pelaksana Teknis Kegiatan (PPTK), Pejabat Penatausahaan Keuangan (PPK) dari 15 Dinas Pada Pemerintahan Kota Medan. Pemilihan sampel dalam penelitian ini dengan menggunakan metode purposive sampling yaitu pegawai yang mempunyai karakteria pengalaman kerja minimal tiga (3) tahun. Data yang digunakan adalah data primer yang diperoleh dengan memberikan 45 kuesioner kepada kepala staf bagian Pengguna Anggaran (Kuasa Pengguna Anggaran), Pejabat Pelaksana Teknis Kegiatan (PPTK), Pejabat Penatausahaan Keuangan (PPK) dari 15 Dinas Pada Pemerintahan Kota Medan. Dari hasil penyebaran kuesioner dan pengumpulannya kembali data yang dapat diolah berjumlah 42 kuesioner.Pengujian data dilakukan dengan uji validitas dan uji reliabilitas serta uji asumsi klasik yang digunakan adalah uji heteroskedastisitas dan uji normalitas, sedangkan pengujian hipotesis dengan analisis regresi sederhana. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana dengan bantuan SPSS 15.00. Hasil yang diperoleh dari analisis data menunjukan pemahaman sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kinerja pegawai dimana t hitung 7,275 > t tabel 1,684 dengan tingkat signifikasi (0,00 < 0,05) maka Ha diterima dan H0 ditolak.Kesimpulan penelitian ini adalah Pemahaman Sistem Akuntansi Keuangan Daerah secara parsial berpengaruh secara signifikan terhadap Kinerja pegawai Pada SKPD Pemerintah Kota Medan
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | 657 48 /Nab/a |
| Uncontrolled Keywords: | Kenerja pegawai ; Akuntansi ; Keuangan daerah ; Biaya : Skpd |
| Subjects: | H Social Sciences > HB Economic Theory. Demography H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance |
| Divisions: | Fakultas Ekonomi > Pendidikan Administrasi Perkantoran |
| Depositing User: | Mrs Intan Nurhidayati |
| Date Deposited: | 21 Aug 2016 08:21 |
| Last Modified: | 23 Aug 2016 05:20 |
| URI: | https://digilib.unimed.ac.id/id/eprint/13843 |
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