Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, Sistem Pengendalian Internal Pemerintah Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Pemerintah Kota Kupang Tahun Anggaran 2012-2016

OBAN, Blasius Nurdin (2017) Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, Sistem Pengendalian Internal Pemerintah Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Pemerintah Kota Kupang Tahun Anggaran 2012-2016. Masters thesis, Unika Widya Mandira.

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Abstract

The formulation of this research problem is 1) How is the picture quality of financial report, human resource competence, information technology, government internal control system and government accounting standard in financial management of Kupang City Government? 2) Are the competence of human resources, information technology, government internal control system and government accounting standard simultaneously have a significant effect on the quality of financial report of Kupang City Government? 3). Are the competence of human resources, information technology, government internal control system and government accounting standard partially significant effect on the quality of the financial report of Kupang City Government? The sample in this study amounted to 39 people financial management apparatus Government of Kupang City. Determination of samples using saturated samples in which all populations are assigned to study samples. Data can be collected using questionnaires and documentation studies. Data of research result in analysis by using descriptive and technique regression fold linear. The result showed 1) descriptively, respondent's perception about variable of financial report quality equal to 87,72%, human resource competence 80,09%, information technology equal to 85,07%, government internal control system 82,66%, and standard government accounting of 81.32%; 2) simultaneously variable competence of human resources, information technology, government internal control system and government accounting standard with value equal to 18,917 and significance value 0,000. The contribution of independent variable to dependent variable is 69% with the remaining 31% influenced by other variable outside this research; 3) partially competence variable of human resource (X1) with count 2,135 and significance value equal to 0,040, information technology (X2) with count equal to 2,056 and significance value equal to 0,048, government internal control system (X3) witht count 2,236 and significance value of 0,032, and government accounting standard (X4) with count value 2,303 and significance value equal to 0,028. The quality of financial statements can be enhanced by the placement of employees in accordance with their competence, the use of technology as a whole, improving government internal controls system and applying government accounting standards on every job execution.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Human Resource Competence, Information Technology, Government Internal Control System, Government Accounting Standards and Quality of Financial Statement.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Q Science > QA Mathematics > QA75 Electronic computers. Computer science
T Technology > T Technology (General)
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Magister Manajemen > Konsentrasi Keuangan Daerah
Depositing User: Tefa Frisca Yolanda
Date Deposited: 13 May 2020 03:30
Last Modified: 13 May 2020 03:31
URI: http://repository.unwira.ac.id/id/eprint/2553

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