Pengelolaan Dana Bos Sebagai Variabel Yang Memediasi Pengaruh Peraturan Perundang-Undangan, Sumber Daya Manusia Dan Teknologi Informasi Terhadap Opini Badan Pemeriksa Keuangan Pada Sekolah Dasar Negeri Di Kota Kupang

PUNGKASARI, Catarina Kuswindarti Tri (2020) Pengelolaan Dana Bos Sebagai Variabel Yang Memediasi Pengaruh Peraturan Perundang-Undangan, Sumber Daya Manusia Dan Teknologi Informasi Terhadap Opini Badan Pemeriksa Keuangan Pada Sekolah Dasar Negeri Di Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

	Text Abstrak.pdf Download (585kB)
	Text BAB 1.pdf Download (324kB)
	Text BAB 2.pdf Restricted to Repository staff only Download (441kB)
	Text BAB 3.pdf Restricted to Repository staff only Download (392kB)
	Text BAB 4.pdf Restricted to Repository staff only Download (1MB)
	Text BAB 5.pdf Download (263kB)

Abstract

Indonesian Supreme Audit Agency (BPK) opinion is an opinion regarding the fairness of a financial report. Even though the local government of Kupang City received an Unqualified Opinion, however, there are number of aspects that need improvement on Regional Government Work Unit (SKPD) under the government of Kupang city, especially on financial report of School Operational Assistance Funds (BOS) applied in Public Elementary Schools in the city of Kupang. The research problem is that the management of School Operational Assistance Funds in Public Elementary Schools throughout Kupang City was not optimal yet, therefore a qualified opinion was granted by the Indonesian Supreme Audit Agency. The sample in this study is 84 people consisting of the principals and treasurers of School Operational Assistance Fund for Elementary Schools in six sub-districts, Kupang City. The data are collected by distributing a questionnaire and then are analyzed using descriptive and inferential statistics. The result of descriptive statistical analysis shows that the legislation has an average score of 79.38%, human resources with 79.79%, information technology with 76.88% average score, the BOS fund management with average score 79.84%, and Supreme Audit opinion with the score of 79.61% which is categorized as good. The results of inferential statistical analysis show that the p-value of the School Operational Assistance Fund management against the Indonesian Supreme Audit Agency opinion is 0.034 (< 0.05), the p-value of the Laws and Regulations against the Indonesian Supreme Audit Agency Opinion is 0.011 (< 0.05), p-values of the Laws and Regulations on School Operational Assistance Fund Management is 0.023 (< 0.05), human resources p-values for Indonesian Supreme Audit Agency Opinions is 0.730 (> 0.05), Human Resources p-values for School Operational Assistance Fund management is 0.001 (< 0.05), the p-value of information technology for Indonesian Supreme Audit Agency opinion is 0.008 (<0.05), and the p-value of information technology for the management of School Operational Assistance Funds is 0.954 (> 0.05). The rejected hypotheses are human resources against Indonesian Supreme Audit Agency Opinion and information technology against the management of School Operational Assistance Funds. Based on the results of this study, it is suggested to the management of the Kupang City Education and Culture Office and the Principals of Public Elementary Schools in Kupang City to better organize the management of the School Operational Assistance Fund, especially regarding the variables of Laws and Regulations, Human Resources and information technology.

Actions (login required)

View Item