EZEKIEL, HOLAN (2018) PENGARUH ETIKA KEPEMIMPINAN DAN FUNGSI AUDIT INTERNAL TERHADAP MANFAAT ATAU KEGUNAAN PELAPORAN KEUANGAN (Studi Kasus PT . Enseval Putera Megatrading, Tbk. Pulo Gadung). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Etika Kepemimpinan dan Fungsi Audit Internal Terhadap Manfaat atau Kegunaan Pelaporan Keuangan. Variabel independen pada penelitian ini yaitu Etika Kepemimpinan dan Fungsi Audit Internal, sedangkan variabel dependen yaitu Manfaat atau Kegunaan Pelaporan Keuangan. Penelitian ini dilakukan di PT. Enseval Putera Megatrading, Tbk. Pulo Gadung. Sampel yang diambil menggunakan teknik Purposive Sampling, dengan jumlah sampel 51 responden. 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 atau Kegunaan Pelaporan Keuangan, (2) Fungsi Audit Internal berpengaruh terhadap Manfaat atau Kegunaan 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 atau Kegunaan Pelaporan Keuangan.// ABSTRACT Research aims to understand the influence of Ethics Leadership and Function Internal Audit to Benefit or UsefulnessFinancial Reporting.The independent variable to research is Ethics of Leadership and Function Internal Audit, while dependent variable the Benefit or Usefulness Financial Reporting. The study is done in PT .Enseval Putera Megatrading, Tbk. Pulo Gadung . Samples to be taken using a technique purposive sampling, with the sample of the 51 respondents. 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 or Usefulness Financial Reporting, ( 2 ) The Function of Internal Audit had a significant effect on Benefit or Usefulness 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 of Leadership, the function of internal audit, Benefit or Usefulness Financial Reporting.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Etika Kepemimpinan, Fungsi Audit Internal, Manfaat atau Kegunaan Pelaporan Keuangan. | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 15 Dec 2022 02:46 | ||||||||
| Last Modified: | 15 Dec 2022 02:46 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9062 |
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