Sinaga, Mahfudzoh (2017) PENGARUH SISTEM PENGENDALIAN INTERNAL, AUDIT LAPORAN KEUANGAN, DAN PENERAPAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN. Undergraduate thesis, UNIMED.
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Abstract
Permasalahan yang dibahas dalam penelitian ini adalah laporan keuangan pemerintahan yang masih seringnya terdapat permasalahan dan keraguan akan kebenarannya. Tujuan penelitian ini untuk melihat pengaruh sistem pengendalian internal, audit laporan keuangan, dan penerapan good governance terhadap kualitas laporan keuangan pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sumatera Utara. Populasi dalam penelitian ini adalah seluruh auditor yang ada di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sumatera Utara, dan sampel dalam penelitian ini dipilih sebanyak 44 auditor dengan menggunakan teknik purposive sampling yaitu auditor yang pernah melakukan audit selama tiga tahun terakhir. Data yang digunakan dalam penelitian ini adalah data primer yaitu dengan menggunakan instrumen berupa kuesioner. Teknik analisis data yang digunakan yaitu analisis regresi berganda. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa sistem pengendalian internal, audit laporan keuangan, dan penerapan good governance berpengaruh signifikan terhadap kualitas laporan keuangan, yang artinya bahwa dengan adanya penerapan sistem pengendalian internal dan hasil audit laporan keuangan yang baik, serta penerapan good governance yang maksimal maka akan semakin menghasilkan laporan keuangan yang berkualitas
Item Type: | Thesis (Undergraduate) | ||||||
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Call Number: | SK-2017 AKT 017 | ||||||
Keywords: | Sistem Pengendalian Internal, Audit Laporan Keuangan, Penerapan Good Governance, Kualitas Laporan Keuangan | ||||||
Subjects: | H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance |
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Divisions: | Fakultas Ekonomi > Pendidikan Akuntansi | ||||||
Depositing User: | Mr Maknun | ||||||
Date Deposited: | 25 Apr 2017 04:15 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/24239 |
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