PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN PERAN INSPEKTORAT TERHADAP KUALITAS LAPORAN KEUANGAN

Halimah, Rizkia Nur (2014) PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN PERAN INSPEKTORAT TERHADAP KUALITAS LAPORAN KEUANGAN. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan peran inspektorat terhadap kualitas laporan keuangan. Ada tiga variabel yang digunakan dalam penelitian, yaitu Pengelolaan Kuangan Daerah (X1), Peran Inspektorat (X2), dan Kualitas Laporan Keuangan (Y). Penelitian ini dilakukan dengan menyebarkan kuisioner kepada SKPD sebagai responden variabel. Penelitian ini menggunakan metode statistik parametrik yaitu teknik analisis korelasi untuk mengetahui pengaruh antar variabel dengan bantuan SPSS 20.0. Hasil pengujian statistik berdasarkan uji analisis korelasi menunjukan Pengelolaan Keuangan Daerah mempunyai pengaruh terhadap Kualitas Laporan Keuangan sebesar 0,1%. Sisanya 99,9% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini. Dan Peran Inspektorat mempunyai pengaruh terhadap Kualitas Laporan Keuangan sebesar 0,6%. Sisanya 99,4% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini. Sedangkan Pengelolaan Keuangan Daerah dan Peran Inspektorat mempunyai pengaruh terhadap Kualitas Laporan Keuangan sebesar 0,7%. Sisanya 99,3% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Pengelolaan Kuangan Daerah, Peran Inspektorat, dan Kualitas Laporan Keuangan This research aims to explore the effect of local financial management and the role of inspectorate to the quality of financial statements. There are three variables in this study, Local Financial Management (X1), The Role of Inspectorate (X2), and The Quality Of Financial Statements (Y). This study was conducted by distributing the questionnaires to SKPDs as respondent for variables. Parametric statistical method is used in this study, which includes correlation analysis technique to determine the influence between variables by using SPSS 20.0. Based on the correlation testing, statistical test result showed that Local Financial Management has effects to The Quality Of Financial Statements at 0,1%. The remains of 99,9% is influenced by other factors not discussed in this study. And The Role of Inspectorate has effects to The Quality Of Financial Statements at 0,6%. The remains of 99,4% is influenced by other factors not discussed in this study. While Local Financial Management and The Role of Inspectorate has effects to The Quality Of Financial Statements at 0,7%. The remains of 99,3% is influenced by other factors not discussed in this study. Key Word : Local Financial Management, The Role Of Inspectorate, And The Quality Of Financial Statements.

Item Type: Skripsi,Tesis,Disertasi (S1)
Uncontrolled Keywords: Pengelolaan Kuangan Daerah, Peran Inspektorat, dan Kualitas Laporan Keuangan
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 15 Sep 2014 04:51
Last Modified: 15 Sep 2014 04:53
URI: http://repository.upi.edu/id/eprint/11377

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