FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS PELAPORAN KEUANGAN DAN DAMPAKNYA TERHADAP AKUNTABILITAS KEUANGAN (Studi Empiris Pada OPD Pemerintah Provinsi Banten)
| Main Author: | MAHMUDIN SETIA WARGA, EKA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3737/1/FAKTOR-FAKTOR%20YANG%20MEMENGARUHI%20KUALITAS%20PELAPORAN%20KEUANGAN%20DAN%20DAMPAKNYA%20TERHADAP%20AKUNTABILITAS%20KEUANGAN%20%28Studi%20Empiris%20Pada%20OPD%20Pemerintah%20Provinsi%20Banten%29.pdf https://eprints.untirta.ac.id/3737/ |
Daftar Isi:
- ABSTRACT This research aims to explain factors that affect the quality of financial reporting and the impact on financial accountability. This paper develops a theoretical framework as the basis of a hypothesis, to answer the above research questions: (1) how is the effect internal control system on the quality of financial reporting, (2) how is the effect of internal accountants’ competence on the quality of financial reporting, (3) how is the effect organizational commitment of financial managers on the quality financial reporting, (4) how is the effect the implementation of asset management on the quality of financial reporting, and (5) how is the effect the financial reporting on the financial accountability. The sample comprised a total of 42 units local goverment unit Banten Province. This research was conducted by census. The data is primary data collected through questioner. Data analysis methods to test the hypothesis was Structural Equation Model (SEM) analysis using Partial Least Square (PLS). The results of this research show that: (1) Internal Control System, has positive effects on the Quality of Financial Reporting, (2) The Internal Accountants’ Competence, has positive effects on the Quality of Financial Reporting, (3) Commitment of financial managers on the quality financial reporting does not affect on the Quality of Financial Reporting, (4) The Implementation of Asset Management has positive effects on the Quality of Financial Reporting, and (5) The Quality of the Financial Reporting has positive effects on the Financial Accountability. Keywords : Internal Control System, Internal Accountants’ Competence, Commitment Organizational of Financial Managers, Implementation of Asset Management, Quality of Financial Reporting, Financial Accountability.