Pandapotan Simbolon, Josua (2019) PENGARUH ETIKA KEPEMIMPINAN DAN FUNGSI AUDIT INTERNAL TERHADAP MANFAAT PELAPORAN KEUANGAN (Studi Kasus PT. Interdesign). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Laporan keuangan yang diterbitkan oleh perusahaan memiliki fungsi tersendiri bagi penggunanya. Tanggung jawab utama seorang akuntan manajemen adalah menyiapkan informasi sebagai bagian yang integral dari kegiatan perencanaan, pengawasan, serta evaluasi. Akuntan manajemen dalam menjalankan tugasnya harus mematuhi nilai-nilai etika yang sudah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh Etika Kepemimpinan dan Fungsi Audit Internal Terhadap Manfaat Pelaporan Keuangan.Sampel yang diambil menggunakan teknik Purposive Sampling. Populasi dalam penelitian ini adalah seluruh staff Akuntansi dan finance di perusahaan.Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode regresi linier berganda dengan SPSS 23. Hasil penelitian menunjukkan bahwa : (1) Etika Kepemimpinan berpengaruh terhadap Manfaat Pelaporan Keuangan, (2) Fungsi Audit Internal berpengaruh terhadap Manfaat Pelaporan Keuangan. Nilai R2 sebesar 47,4%, artinya variabel Etika Kepemimpinan dan Fungsi Audit Internal dapat menjelaskan sebesar 47,4% dari Manfaat atau Kegunaan Pelaporan Keuangan. Sedangkan sisanya sebesar 52,6% dijelaskan oleh variabel lain yang tidak ada dalam variabel penelitian. Kata Kunci: Etika Kepemimpinan, Fungsi Audit Internal, Manfaat Pelaporan Keuangan. ABSTRACT Financial Reports that are issued by the company have certain functions to the users. The main responsibility of a management accountant is preparing information as integral part from planning, controlling and evaluation. Managemen accountant in conducting the task must obey the ethical values that have been stated. Research aims to understand the influence of Ethics Leadership and Function Internal Audit to Benefit Financial Reporting.Samples to be taken using a technique purposive sampling. The population in this research is all accounting and finance staffs in company. To answer hypothesis this research using the kind of research descriptive, the quantitative approach, measured by using the method linear regression multiple with SPSS 23. The research results show that: ( 1 ) Ethics of Leadership had a significant effect on Benefit Financial Reporting, ( 2 ) The Function of Internal Audit had a significant effect on Benefit Financial Reporting.The value of R2 as much as 47,4 %, this means that variables reaches as high as Ethics of Leadership and Functions of Internal Audit can explain as much as 47,4 % of Benefit or Usefulness Financial Reporting.The remaining of 52,6 % described by of other variables that there is nothing else in variables reaches as high as research. Key words: Ethics ofLeadership, the function of internal audit, Benefit Financial Reporting.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 28 Sep 2021 03:57 | ||||||||
| Last Modified: | 28 Sep 2021 03:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5290 |
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