Adha, Divya Regina (2023) PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP NILAI INFORMASI LAPORAN KEUANGAN PEMERINTAH. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
Pendahuluan.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (318kB) | Request a copy |
|
Text (BAB I)
BAB I.pdf Available under License Creative Commons Attribution Non-commercial. Download (115kB) |
|
Text (BAB II)
BAB II.pdf Available under License Creative Commons Attribution Non-commercial. Download (158kB) |
|
Text (BAB III)
BAB III.pdf Available under License Creative Commons Attribution Non-commercial. Download (266kB) |
|
Text (BAB IV)
BAB IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (541kB) | Request a copy |
|
Text (BAB V)
BAB V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (46kB) | Request a copy |
|
Text (Daftar Referensi)
Daftar Referensi.pdf Available under License Creative Commons Attribution Non-commercial. Download (184kB) |
|
Text (Lampiran)
Lampiran.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) dan Pemanfaatan Teknologi Informasi terhadap Nilai Informasi Laporan Keuangan Pemerintah. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dari penelitian ini adalah seluruh pegawai yang melaksanakan fungsi akuntansi atau tata usaha keuangan di Kantor SKPD Badan Pengelola Keuangan Daerah (BPKD) Provinsi DKI Jakarta. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 44 pegawai. Data yang digunakan dalam penelitian ini yaitu data primer dengan teknik pengumpulan data menggunakan kuesioner. Metode analisis yang digunakan adalah Analisis Regresi Linier Berganda (Multiple Linear Regression Analysis) dengan aplikasi SPSS Ver. 26.0. Hasil penelitian membuktikan bahwa (1) Sistem Pengendalian Intern Pemerintah (SPIP) berpengaruh signifikan positif terhadap Nilai Informasi Laporan Keuangan Pemerintah, (2) Pemanfaatan Teknologi Informasi berpengaruh signifikan positif terhadap Nilai Informasi Laporan Keuangan Pemerintah dan (3) secara simultan Sistem Pengendalian Intern Pemerintah (SPIP) dan Pemanfaatan Teknologi Informasi berpengaruh signifikan terhadap Nilai Informasi Laporan Keuangan Pemerintah. The objective of this study is to determine the effect of the Government Internal Control System (SPIP) and Information Technology Utilization on the Value of Government Financial Reports. The type of this research is quantitative. The population of this study is accounting and financial administration employees at the SKPD Office of the Regional Financial Management Agency (BPKD) DKI Jakarta Province. The sample was determined based on the purposive sampling method, with a total sample of 44 employees. The data used in this study are primary data with data collection techniques using questionnaires. The analytical method used is Multiple Linear Regression Analysis with the SPSS Ver. application 26.0. The results of the study prove that (1) the Government Internal Control System (SPIP) has a significant positive effect on the Information Value of Government Financial Reports, (2) Utilization of Information Technology has a significant positive effect on the Information Value of Government Financial Reports and (3) simultaneously the Government Internal Control System (SPIP) and Utilization of Information Technology have a significant effect on the Information Value of Government Financial Statements.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Divya Regina Adha | ||||||||
| Date Deposited: | 08 Apr 2023 04:20 | ||||||||
| Last Modified: | 08 Apr 2023 04:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9940 |
Actions (login required)
 |
View Item |
