Budiyanto, Budiyanto (2021) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN GOOD GOVERNANCE, PENGENDALIAN INTERN DAN PENGGUNAAN TEKNOLOGI KOMPUTER TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (Studi Pada Kantor Kesehatan Pelabuhan Kelas I Soekarno Hatta) INFLUENCE OF HUMAN RESOURCES COMPETENCE, IMPLEMENTATION OF GOOD GOVERNANCE, INTERNAL CONTROL AND USE OF COMPUTER TECHNOLOGY ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS (Study at Soekarno Hatta Class I Port Health Office). Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris: pengaruh kompetensi sumber daya manusia, penerapan good governance, pengendalian intern dan pemanfaatan teknologi komputer terhadap kualitas laporan keuangan pemerintah. Penelitian ini dilakukan pada Kantor Kesehatan Pelabuhan Kelas I Soekarno Hatta dengan menggunakan seluruh jumlah populasi yaitu 141 responden. Data dalam penelitian ini adalah data primer, Pengujian hipotesis menggunakan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan (1) kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan, semakin tinggi kompetensi SDM yang dimiliki, seperti tingkat pendidikan, pengetahuan, keterampilan dan pengalaman dalam penyusunan laporan keuangan maka kualitas laporan keuangan pemerintah yang dihasilkan akan semakin baik. (2) Penerapan good governance berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Penerapan good governance dengan melibatkan stake holder yang ada akan membuat laporan keuangan lebih akuntabel sehingga akan meningkatkan kualitas laporan keuangan (3) Pengendalian intern berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Dengan melakukan penguatan sistem pengendalian intern secara terus-menerus, maka akan berdampak pada peningkatan kualitas laporan keuangan pemerintah pada satuan kerja Kantor Kesehatan Pelabuhan Kelas I Soekarno Hatta. (4) Pemanfaatan teknologi komputer berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah pada satuan kerja Kantor Kesehatan Pelabuhan Kelas I Soekarno Hatta. Semakin tinggi tingkat pemanfaatan teknologi komputer maka akan mempercepat proses penyusunan dan penyajian laporan keuangan pemerintah pada satuan kerja Kantor Kesehatan Pelabuhan Kelas I Soekarno Hatta ABSTRACT This study aims to empirically examine: the effect of human resource competence, the application of good governance, internal control and the use of computer technology on the quality of government financial reports. This research was conducted at the Soekarno Hatta Class I Port Health Office using the entire population of 141 respondents. The data in this study are primary data, hypothesis testing using multiple regression analysis with the help of the SPSS program. The results showed (1) the competence of human resources has a positive effect on the quality of financial reports, the higher the competence of human resources, such as the level of education, knowledge, skills and experience in preparing financial reports, the quality of government financial reports produced will be better. (2) The implementation of good governance has a positive effect on the quality of government financial reports. The implementation of good governance by involving existing stakeholders will make financial reports more accountable so that it will improve the quality of financial reports. (3) Internal control has a positive effect on the quality of government financial reports. By continuously strengthening the internal control system, it will have an impact on improving the quality of government financial reports in the Soekarno Hatta Class I Port Health Office work unit. (4) The use of computer technology has a significant positive effect on the quality of government financial reports at the Soekarno Hatta Class I Port Health Office work unit. The higher the level of utilization of computer technology, the faster the process of preparing and presenting government financial reports at the Soekarno Hatta Class I Port Health Office work unit.
| Item Type: | Thesis (Tesis) | ||||||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||||||
| Divisions: | S2 Akuntansi | ||||||||||||
| Depositing User: | MR Budiyanto | ||||||||||||
| Date Deposited: | 03 Jan 2022 09:51 | ||||||||||||
| Last Modified: | 29 Aug 2022 06:05 | ||||||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6567 |
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