PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Di OPD Kabupaten Asahan)

HASIBUAN, ANGGIE NOVITASARI (2020) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Di OPD Kabupaten Asahan). Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ini terkait Kualitas Laporan Keuangan Daerah di OPD Kabupaten Asahan adalah penatausahaan barang persediaan pada 27 OPD, pengelolaan aset tetap, serta pengelolaan retribusi daerah pada sembilan OPD tidak tertib, keterlambatan penyetoran pajak dan pertanggungjawaban belanja tambahan uang dilakukan tidak tepat waktu, selain itu Kabupaten Asahan belum mengelola pinjaman daerah sebagai salah satu sumber pendapatan daerah, terdapat selisih atas sisa tunggakan dana bergulir yang tidak dapat dijelaskan, banyaknyaa dana, belanja hibah, serta bantuan sosial yang tidak dapat dipertanggngjawabkan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Penerapan Standar Akuntansi Pemerintah, Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Daerah di OPD Kabupaten Asahan Populasi dalam penelitian ini adalah seluruh karyawan bidang keuangan dan akuntansi di OPD Kabupaten Asahan di 55 OPD Kabupaten Asahan. Jumlah sampel yang digunakan sebanyak 90 karyawan pada 30 OPD Kabuapten Asahan sebagai responden dengan menggunakan metode sampel 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 Standar Akuntansi Pemerintah, Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, dan Sistem Pengendalian Intern berpengaruh signifikan terhadap Kualitas Laporan Keuangan Daerah di OPD Kabupaten Asahan. Berbeda dengan Komitmen Organisasi tidak berpengaruh terhadap Kualitas Laporan Keuangan Daeraah. Kemudian secara simultan menunjukkan menunjukkan bahwa Penerapan Standar Akuntansi Pemerintah, Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern,dan Komitmen Organisasi memiliki pengaruh terhadap Kualitas Laporan Keuangan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Nasirwannidn0012076803
Keywords: Penerapan Standar Akuntansi Pemerintah, Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Komitmen Organisasi, Kualitas Laporan Keuangan Daerah
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG1501 Banking > HG2397 By region or country
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 16 Feb 2022 03:13
URI: http://digilib.unimed.ac.id/id/eprint/45431

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