Gultom, Jenni (2022) Efektivitas Penerapan Sistem Informasi Keuangan Daerah, Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia dan Pemahaman Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderating (Studi Pada Pemerintah Kota Pematangsiantar). Masters thesis, UNIMED.
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Abstract
Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis pengaruh pengaruh efektivitas penerapan sistem informasi keuangan daerah, sistem pengendalian intern pemerintah, Kompetensi sumber daya manusia, dan pemahaman standar akuntansi pemerintah terhadap kualitas laporan keuangan dengan pemanfataan teknologi informasi sebagai variabel moderasi. Metode penelitian yang digunakan adalah analisis data kuantitatif. Objek pada penelitian ini adalah Pemerintah Kota Pematangsiantar. Sampling menggunakan metode purposive sampling. Teknik pengumpulan data dilakukan melalui pendistribusian kuesioner. Sedangkan teknik analisis data adalah analisis regresi linear berganda, uji asumsi klasik, moderated regression analysis, uji hipotesis dan uji koefesien determinasi. Hasil penelitian menunjukkan bahwa 1. efektifitas sistem informasi keuangan daerah berpengaruh terhadap kualitas laporan keuangan, 2. sistem pengendalian intern pemerintah berpengaruh terhadap kualitas laporan keuangan, 3. kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan, 4. pemahaman standar akuntansi pemerintah tidak berpengaruh terhadap kualitas laporan keuangan, 5. efektifitas sistem informasi keuangan daerah, penerapan sistem pengendalian intern pemerintah, kompetensi sumber daya manusia, dan pemahaman standar akuntansi pemerintah secara bersama- sama berpengaruh terhadap kualitas laporan keuangan, 6. uji regresi moderasi menggunakan uji interaksi diperoleh pemanfaatan teknologi informasi tidak memoderasi pengaruah efektifitas sistem informasi keuangan daerah, penerapan sistem pengendalian intern pemerintah, kompetensi sumber daya manusia, dan pemahaman standar akuntansi pemerintah terhadap kualitas laporan keuangan
Item Type: | Thesis (Masters) | |||||||||
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Call Number: | 657.3 Gul e | |||||||||
Keywords: | efektifitas sistem informasi keuangan daerah; sistem pengendalian intern pemerintah; kompetensi sumber daya manusia; pemahaman standar akuntansi pemerintah; pemanfaatan teknologi informasi; kualitas laporan keuangan | |||||||||
Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing |
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Divisions: | Program Pasca Sarjana > Akuntansi | |||||||||
Depositing User: | Mrs Catur Dedek Khadijah | |||||||||
Date Deposited: | 25 Jul 2022 04:14 | |||||||||
URI: | http://digilib.unimed.ac.id/id/eprint/46680 |
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