ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LABUHAN BATU

Munteh, Ridha Rizaldy (2013) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LABUHAN BATU. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah Apakah Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Faktor Eksternal berpengaruh terhadap Kualitas Laporan Keuangan pemerintah daerah kabupaten Labuhan batu. Penelitian ini bertujuan untuk menganalisis dan untuk menguji apakah terdapat pengaruh signifikan Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Faktor Eksternal terhadap terhadap Kualitas Laporan Keuangan pemerintah daerah kabupaten Labuhan batu.Sampel dalam penelitian ini adalah pegawai Pemerintah Daerah SKPD Dinas Pendapatan dan Pengelolaan Keuangan Daerah (DPPKD) Kabupaten Labuhan batu yang terlibat dalam penyusunan laporan keuangan. Sumber data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari Dinas Pendapatan dan Pengelolaan Keuangan Daerah (DPPKD) Kabupaten Labuhan batu. Metode analisis data yang digunakan adalah analisis regresi berganda dengan SPSS 16.0 Hasil penelitian menunjukkan secara parsial variabel Kompetensi SDM dan Faktor Eksternal memiliki pengaruh signifikan. Hal ini dapat dilihat dari nilai signifikansi (0,037 < 0,05) dan (0,004 < 0,05) sedangkan variabel SPI tidak memiliki pengaruh signifikan. Hal ini dapat dilihat dari nilai signifikansi (0,92 > 0,05) .secara simultan bahwa terdapat pengaruh yang signifikan dari Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Faktor Eksternal berpengaruh terhadap Kualitas Laporan Keuangan pemerintah daerah kabupaten Labuhan batu. Hal ini dapat dilihat dari nilai signifikansi F-hitung < F-tabel (4,679 > 2,960).Kesimpulan penelitian ini adalah tidak ada pengaruh yang signifikan antara SPI terhadap Kualitas Laporan Keuangan pemerintah daerah Labuhan batu, hanya kompetensi SDM dan Faktor Eksternal yang memiliki pengaruh signifikan terhadap Kualitas Laporan Keuangan pemerintah daerah kabupaten Labuhan batu. Dan variabel yang lain berpengaruh.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorLa Hanu, 196412311991031040
Call Number: 657.452 Mun a
Keywords: Laporan Keuangan; Kualitas; SDM; Sistem Pengendalian Intern; Faktor Eksternal
Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13684

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