PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA TEBING TINGGI)

Ardi, Muhammad (2014) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA TEBING TINGGI). Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah Apakah Kompetensi SumberDaya Manusia dan Sistem Pengendalian Intern berpengaruh secara simultanmaupun parsial terhadap Kualitas Informasi Laporan Keuangan Pemerintah KotaTebing Tinggi. Penelitian ini bertujuan Untuk mengetahui pengaruh KompetensiSumber Daya Manusia (SDM) dan Sistem Pengendalian Intern (SPI) terhadapKualitas Informasi Laporan Keuangan Pemerintah Kota Tebing Tinggi.Penelitian ini dilakukan pada Kantor Walikota Tebing Tinggi di BagianKeuangan Daerah dengan populasi sebanyak 48 responden sebagai sampelnya.Pemilihan sampel dalam penelitian ini menggunakan metode sensus. Teknikpengumpulan data yang digunakan dalam penelitian ini adalah metode surveydengan menggunakan kuesioner. Data yang digunakan berupa data primer yangdiperoleh dengan menyebarkan 48 set kuesioner kepada seluruh pegawai KantorWalikota Tebing Tinggi di Bagian Keuangan Daerah. Dari penyebaran kuesionerdan pengumpulannya kembali data yang dapat diolah berjumlah 32 set kuesioner.Teknik analisis datanya menggunakan beberapa uji yaitu uji kualtias data, analisisregresi berganda, uji normalitas, uji mulikolinearitas, uji heteroskedastisitas danuji hipotesis.Hasil Penelitian ini menyatakan bahwa semua item pertanyaan padakuesioner dinyatakan valid dan reliabel karena nilai r hitung > r tabel dan nilaiCronbach Alpha > 0,60. Pada pengujian hipotesis secara parsial atau uji t padavariabel kompetensi sumber daya manusia dikatakan berpengaruh karena nilaisignifikan kompetensi sumber daya manusia dibawah taraf signifikan 5% makanilai t hitung > t tabel maka hipotesis 1 diterima, pada variabel Sistem PengendalianIntern dikatakan berpengaruh karena nilai signifikan Sistem Pengendalian Interndibawah taraf signifikan 5% dan nilai t hitung > t tabel maka hipotesis 2 diterima.Pada pengujian hipotesis secara simultan atau uji F dikatakan berpengaruh karenanilai signifikan dibawah taraf signifikan 5% dan nilai F hitung > F tabel, makahipotesis 3 diterima.Kesimpulan dari penelitian ini adalah secara parsial Kompetensi SumberDaya Manusia Dan Sistem Pengendalian Intern berpengaruh terhadap InformasiLaporan Keuangan Pemerintah Kota Tebing Tinggi, sedangkan secara simultanterdapat pengaruh dari Kompetensi Sumber Daya Manusia Dan SistemPengendalian Intern berpengaruh terhadap Informasi Laporan KeuanganPemerintah Kota Tebing Tinggi.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisa19770416200512003
Call Number: 657.452 Ard p
Keywords: Laporan keuangan; Dimensi kualitas informasi; SDM; Kompetensi; Sistem pengendalian intern.
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13901

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