PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, KUALITAS SOFTWARE SIA, AKSESIBILITAS LAPORAN KEUANGAN, DAN PENERAPAN SAP TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN PEMERINTAH PROVINSI SUMATERA UTARA

LUBIS, RISKI ANGGITA PUTRI (2020) PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, KUALITAS SOFTWARE SIA, AKSESIBILITAS LAPORAN KEUANGAN, DAN PENERAPAN SAP TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN PEMERINTAH PROVINSI SUMATERA UTARA. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ini terkait akuntabilitas pengelolaan keuangan di Pemerintah Provinsi Sumatera Utara yang masih mengalami banyak permasalahan seperti serah terima aset tetap dalam rangka pengalihan personel, sarana dan prasarana, serta dokumen (P2D) belum dilaksanakan, kekurangan volume pekerjaan pada beberapa OPD, serta keterlambatan penyerahan laporan keuangan pemerintah daerah (LKPD) kepada BPK. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Penerapan Sistem Pengendalian Intern, Kualitas Software SIA, Aksesibilitas Laporan Keuangan, dan Penerapan SAP Terhadap Akuntabilitas Pengelolaan Keuangan Pemerintah Provinsi Sumatera Utara. Populasi dalam penelitian ini adalah seluruh OPD (Organisasi Perangkat Daerah) di Pemerintah Provinsi Sumatera Utara sebanyak 47 OPD, Sampel penelitian sebanyak 32 OPD dengan responden yang terlibat dalam pengelolaan keuangan sebanyak 32 orang dan menggunakan metode Random sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner langsung kepada responden. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan menggunakan alat uji statistik SPSS. Berdasarkan hasil penelitian ini secara parsial menunjukkan bahwa Penerapan Sistem Pengendalian Intern, Kualitas software SIA, dan Penerapan SAP berpengaruh signifikan terhadap Akuntabilitas Pengelolaan Keuangan Pemerintah Provinsi Sumatera Utara. Hal ini dibuktikan dengan nilai signifikan Penerapan Sistem Pengendalian Internal secara parsial (uji t) sebesar 0,002, nilai signifikan Kualitas Software SIA sebesar 0,020, dan nilai signifikan Penerapan SAP sebesar 0,000, sedangkan Aksesibilitas Laporan Keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan dengan nilai signifikansi 0,729. Kesimpulan dalam penelitian ini menunjukkan bahwa secara parsial Penerapan Sistem Pengendalian Intern, Kualitas Software SIA, dan Penerapan SAP berpengaruh signifikan terhadap Akuntabilitas Pengelolaan Keuangan, sedangkan Aksesibilitas Laporan Keuangan tidak berpengaruh terhadap Akuntabilitas Pengelolaan Keuangan. Kemudian secara simultan seluruh variabel independen berpengaruh signifikan terhadap variabel dependen.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorNasution, Akmal Hudanidn0124128302
Keywords: Sistem Pengendalian Internal, Kualitas Software SIA, Aksesibilitas Laporan Keuangan, Akuntabilitas Pengelolaan Keuangan
Subjects: H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 26 Jan 2021 05:46
URI: http://digilib.unimed.ac.id/id/eprint/41154

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