Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kualitas Laporan Keuangan dengan Good Goverment Governance sebagai variabel Intervening

Setiasih, Setiasih (2023) Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kualitas Laporan Keuangan dengan Good Goverment Governance sebagai variabel Intervening. Other thesis, STIE BPD Jateng.

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Abstract

ABSTRACT The research objective is to determine the influence of accounting information systems and human resource competence on the quality of regional financial reports; knowing the influence of accounting information systems and human resource competence on good government governance; knowing the influence of good government governance on the quality of financial reports; determine the mediation of good government governance on the influence of accounting information systems on the quality of regional financial reports and on the influence of human resource competence on the quality of regional financial reports. The research population is 25 Regional Work Units (SKPD) in Batang Regency. The sampling technique uses purposive sampling with criteria namely civil servants and non-civil servants, who play a role in preparing financial reports, as well as employees who are directly involved in the accounting information system. The planned sample size target is 75 respondents consisting of PPK (Financial Administration Officials), Agency Treasurers & Accounting Officers in 25 Regional Work Units (SKPD) of Batang Regency. The results of the research are that accounting information systems and human resource competence have a significant positive effect on the quality of regional financial reports; accounting information systems have no effect on good government governance; human resource competency has a significant positive effect on good government governance; good government governance has no effect on the quality of regional financial reports; good government governance is unable to mediate the accounting information system on the quality of regional financial reports and the influence of human resource competence on the quality of regional financial reports. Keywords : Quality of Financial Statements; Good Government Governance; Accounting Information Systems and Human Resources Competency

Item Type:	Thesis (Other)
Additional Information:	ABSTRAK Tujuan penelitian yakni mengetahui pengaruh sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah; mengetahui pengaruh sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap good government governance; mengetahui pengaruh good government governance terhadap kualitas laporan keuangan; mengetahui mediasi good government governance pada pengaruh sistem informasi akuntansi terhadap kualitas laporan keuangan daerah dan pada pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah. Populasi penelitian yakni Satuan Kerja Perangkat Daerah (SKPD) pada Kabupaten Batang sebanyak 25 Satuan Kerja. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria yakni pegawai PNS dan non PNS, berperan dalam mempersiapkan laporan keuangan, serta pegawai yang terlibat langsung dalam sistem informasi akuntansi. Target jumlah sampel yang direncanakan sebanyak 75 responden terdiri dari PPK (Pejabat Penatausahaan Keuangan), Bendahara Instansi & Petugas Akuntansi pada 25 Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Batang. Hasil penelitian yakni sistem informasi akuntansi dan kompetensi sumber daya manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan daerah; sistem informasi akuntansi tidak berpengaruh terhadap good government governance; kompetensi sumber daya manusia berpengaruh positif signifikan terhadap good government governance; good government governance tidak berpengaruh terhadap kualitas laporan keuangan daerah; good government governance tidak mampu memediasi sistem informasi akuntansi terhadap kualitas laporan keuangan daerah dan pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah. Kata Kunci : Kualitas Laporan Keuangan; Good Government Governance; Sistem Informasi Akuntansi Dan Kompetensi Sumber Daya Manusia
Uncontrolled Keywords:	Quality of Financial Statements; Good Government Governance; Accounting Information Systems and Human Resources Competency
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S2
Date Deposited:	05 Sep 2023 04:33
Last Modified:	05 Sep 2023 04:33
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1458

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