Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Kota Kupang

DARLEN, Margareta Adventa (2023) Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Kota Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This thesis was written by Margareta Adventa Darlen, NIM 8112201034MM, entitled "factors that affect the quality of financial statements Kupang city government". This research is under the guidance of Dr. Thomas Ola Langoday, SE., M. Si and Jou rent Adrianus, SE, MM. The problem in this study is that there are irregularities found in the audit BPK LKPD Kupang City Government. This study aims to determine the effect of organizational commitment, competence of Human Resources, internal control systems and the application of Government Accounting Standards on the quality of financial statements Kupang city government. This study uses a quantitative descriptive approach that explains in the form of tables, graphs over the condition of the object and the results of research with the help of Partial Least Square analysis operated through the Smart PLS program version 3.2.8. Data collection was conducted through questionnaires to 90 respondents were taken with pusposive sampling technique. The results of descriptive statistical analysis showed that the description of the variables of organizational commitment, human resources competence, internal control system, SAP implementation and quality of financial statements Kupang city government are in good category. The results of inferential statistical analysis showed that all variables X have a significant influence on variable Y. The conclusion of this study is the organizational commitment (X1), Human Resource competence (X2), Internal Control System (X3) and the application of Government Accounting Standards (X4) effect on the quality of financial statements (Y). Suggestions for this research are OPD Kupang city government to increase organizational commitment by way of give to good staf a reward, Human Resource competence by way of each OPD sends its financial employees to attend training preparation of financial statements, Internal Control System by way of leadership directly and actively supervise the preparation of financial statements as well as the application of Government Accounting Standards by way of Financial Statements prepared based on applicable laws and regulations. The next researcher is expected to add other independent variables that have not been studied in this study.

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