PENGARUH IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERGURUAN TINGGI:(Survey Perguruan Tinggi di Jawa Barat yang Terdaftar pada BAN-PT)

Andalawestyas, Megha (2015) PENGARUH IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERGURUAN TINGGI:(Survey Perguruan Tinggi di Jawa Barat yang Terdaftar pada BAN-PT). S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini dilakukan untuk mengetahui: implementasi sistem pengendalian internal dan kualitas laporan keuangan serta mengetahui secara empiris pengaruh implementasi sistem pengendalian internal terhadap kualitas laporan keuangan pada 14 perguruan tinggi di Jawa Barat yang terdaftar pada BAN-PT. Metode penelitian yang digunakan adalah metode deskriptif kuatitatif. Data yang digunakan untuk variabel implementasi sistem pengendalian internal merupakan data primer berupa kuisioner yang didistribusikan kepada responden dan untuk variabel kualitas laporan keuangan menggunakan data sekunder berupa opini akuntan publik. Pengujian hipotesis pada penelitian ini menggunakan regresi logistik. Hasil penelitian implementasi sistem pengendalian internal pada perguruan tinggi termasuk dalam kriteria sepenuhnya dilaksanakan dan kualitas laporan keuangan pada perguruan tinggi 80% atau sebagian besar perguruan tinggi memiliki kualitas laporan keuangan yang baik dengan mendapat opini WTP. Kemudian hasil penelitian juga menunjukkan bahwa implementasi sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pada perguruan tinggi. Dilihat berdasarkan uji statistik Wald, implementasi sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan sebesar 0,721 dan nilai koefisien log of odds adalah 0,448 yang menunjukkan arah positif. Kata Kunci : Sistem Pengendalian Internal, Kualitas Laporan Keuangan, Perguruan Tinggi. This study was done to determine: the implementation of internal control system, the quality of financial statement and empirically determine the influence on the implementation of the internal control system to the quality of financial statement of 14 colleges in West Java which are registered on BAN-PT. The method of this study was quantitative descriptive. The data used for the variable of implementation on the internal control system were primary data by distributing the questionnaires to the respondents and the data for the variable of financial statement quality were secondary data in the form of public acoountant’s opinion. The hypothesis on the study use logistic regression. The result show that implementation of the internal control system at colleges was fully implemented and quality of financial statement on colleges were 80% or most of its colleges have good quality of financial statement with unqualified opinion. Whereas, the results also showed that the implementation of the internal control system a positive impact to the quality of the financial statements at the college. According to Wald statistic tests, implementation of the internal control system have influence to quality of the financial statements in 0,721 and the coefficient log of the odds is 0.448 which shows the positive direction. Keywords : Internal Control System, Quality of Financial Statement, Colleges.

Item Type: Skripsi Tesis Atau Disertasi (S1)
Additional Information: No. Panggil: S_PEA_AND p-2015; Pembimbing : I. Indah Fitriani
Uncontrolled Keywords: Sistem Pengendalian Internal, Kualitas Laporan Keuangan, Perguruan Tinggi.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
L Education > LB Theory and practice of education > LB2300 Higher Education
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr. Cahya Mulyana
Date Deposited: 05 Dec 2016 03:17
Last Modified: 05 Dec 2016 03:17
URI: http://repository.upi.edu/id/eprint/22545

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