Situmorang, Aisyah (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI AKUNTANSI PADA WEBSITE PEMERINTAH KABUPATEN/KOTA DI SUMATERA UTARA, ACEH, DAN RIAU TAHUN 2014-2015. Undergraduate thesis, UNIMED.
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Abstract
Permasalahan dalam penelitian ini yaitu peningkatan transparansi sangat dibutuhkan dalam rangka fungsi pengawasan, mencegah tindakan korupsi dan penyalahgunaan sumber daya publik yang akan berakibat pada pemborosan. Salah satu wujud transparansi yang ditempuh pemerintah adalah pengungkapan informasi keuangan di internet. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi tingkat pengungkapan informasi akuntansi pada website pemerintah kabupaten/kota. Faktor-faktor yang diuji dalam penelitian ini adalah ukuran pemerintahan daerah, rasio kemandirian daerah, indeks pembangunan manusia.
Populasi dari penelitian ini adalah pemerintahan kabupaten/kota di wilayah sumatera utara, aceh dan riau. Dari 69 kabupaten/kota yang terdaftar, dipilih 27 kabupaten/kota sampel dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dengan mengakses website resmi pemerintahan kabupaten/kota. Teknik analisis data yang digunakan adalah statistik deskriptif, Uji hipotesis dalam penelitian ini menggunakan uji t.
Hasil pengujian hipotesis yang diperoleh dengan taraf signifikan 5% menunjukkan bahwa variabel rasio kemandirian daerah dan variabel indeks pembangunan manusia berpengaruh secara positif terhadap pengungkapan informasi akuntansi. Hal ini bermakna bahwa pemerintahan yang mandiri serta memiliki indeks pembangunan manusia yang tinggi, memiliki kemampuan untuk mengelola pemerintahan lebih baik. Pemerintah yang memiliki tata kelola yang baik dapat mendorong pemerintah untuk lebih transparan. Ukuran pemerintahan daerah tidak berpengaruh terhadap pengungkapan informasi akuntansi pada website pemerintah. Hal ini berarti bahwa semakin besar ukuran suatu pemerintahan daerah tidak dapat mendorong pemerintah daerah untuk mengungkapkan informasi akuntansi pada websitenya.
Kesimpulan penelitian yaitu kemandirian suatu pemerintahan daerah dan indeks pembangunan manusia memberikan pengaruh yang positif bagi pemerintah daerah untuk meningkatkan transparansi dalam hal pengungkapan informasi akuntansi pada website pemerintah kabupaten/kota
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SK-2017 AKT 094 |
| Uncontrolled Keywords: | PENGUNGKAPAN INFORMASI AKUNTANSI, WEBSITE PEMERINTAH KABUPATEN/KOTA, UKURAN PEMERINTAHAN DAERAH, RASIO KEMANDIRIAN DAERAH, INDEKS PEMBANGUNAN MANUSIA |
| Subjects: | H Social Sciences > HJ Public Finance > HJ7461 Expenditures. Government spending H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Mr Maknun |
| Date Deposited: | 16 Aug 2017 09:59 |
| Last Modified: | 24 Aug 2017 07:11 |
| URI: | https://digilib.unimed.ac.id/id/eprint/25714 |
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