Giovani, Ghia (2015) Pengaruh Pengendalian Intern dan Kompetensi Sumber Daya Manusia Terhadap Keandalan Laporan Keuangan Pemerintah Daerah : studi pada OPD Kabupaten Karawang. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengendalian intern dan kompetensi sumber daya manusia terhadap keandalan laporan keuangan pemerintah daerah di Pemerintah Kabupaten Karawang. Variabel independen dalam penelitian ini adalah pengendalian intern dan kompetensi sumber daya manusia, serta variabel dependennya adalah keandalan laporan keuangan pemerintah daerah. Metode penelitian yang digunakan adalah metode penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh Organisasi Perangkat Daerah di Pemerintah Kabupaten Karawang. Sampel yang digunakan yaitu sebanyak 24 responden dengan menggunakan teknik sampel jenuh. Metode analisis yang digunakan adalah analisis regresi berganda. Data yang dikumpulkan diolah dengan menggunakan SPSS versi 20.0. Hasil penelitian ini menunjukkan bahwa: (1) pengendalian intern berpengaruh positif terhadap keandalan pelaporan keuangan pemerintah daerah di Pemerintah Kabupaten Karawang; (2) kompetensi sumber daya manusia berpengaruh positif terhdap keandalan laporan keuangan pemerintah daerah di Pemerintah Kabupaten Karawang; (3) pengendalian intern dan kompetensi sumber daya manusia berpengaruh terhadap keandalan laporan Keuangan Pemerintah di Pemerintah Kabupaten Karawang. The purposes of this research are to know the influence of Internal Control and Human Resources Competence Toward The Reliability of Financial Reporting of Local Government in Karawang District Government. The independent variables of this study were internal control and human resources competence, moreover the dependent variable was the reliability of financial reporting of local government. The research method used here is assosiatif research method. Population in this study were all regional working units device in Karawang District Government. Sample obtained were 24 respondents used census sampling. The analysis method used is multiple regression analysis. The data collected were processed using SPSS version 20.0. The result of this research are: (1) there is positive influence between internal control and the reliability of financial reporting of local government in Karawang District Government; (2) there is positive influence between human resources competence and the reliability of financial reporting of local government in Karawang District Government; (3) simultaneously internal control and human resources competence are influence toward the reliability of financial reporting of local government in Karawang District Government.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA GIO p-2015; Pembimbing : Aristanti Widyaningsih |
| Uncontrolled Keywords: | Pengendalian Intern, Kompetensi, SDM, Keandalan, Laporan Keuangan |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mr. Tri Agung |
| Date Deposited: | 09 Oct 2015 02:01 |
| Last Modified: | 09 Oct 2015 02:01 |
| URI: | http://repository.upi.edu/id/eprint/17743 |
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