PENGARUH TINDAK LANJUT HASIL PEMERIKSAAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERATING :Studi Empiris pada Kementerian/LembagaRepublik Indonesia

Tresnawati, Fera (2016) PENGARUH TINDAK LANJUT HASIL PEMERIKSAAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERATING :Studi Empiris pada Kementerian/LembagaRepublik Indonesia. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitianinibertujuanuntukmengetahuipengaruhtindaklanjuthasilpemeriksaanterhadapkualitaslaporankeuangandengantingkatpengungkapnlaporankeuangansebagaivariabelmoderating.Penelitian ini menggunakanpendekatankuantitatifdengandesain penelitian deskriptif dan penelitian asosiatif. Sampelpenelitianinimenggunakan 85Kementerian/Lembaga di Indonesia padatahun 2014.Teknikanalisis data menggunakananalisisbinary logistic regression.Hasilpengujianmenunjukkanbahwatindaklanjuthasilpemeriksaanberpengaruhpositifterhadapkualitaslaporankeuangan, tingkatpengungkapanlaporankeuanganberpengaruhpositifterhadapkualitaslaporankeuangandantingkatpengungkapanlaporankeuangantidakmapumemoderasipengaruhtindaklanjuthasilpemeriksaanterhadapkualitaslaporankeuangan.;--- The purpose of this research to analyze the effect of follow up of audit recommendation to quality of financial statements with disclosure level of financial statements as moderating variable. This study uses kuantitative research approach with descriptive and associative research design. The samples of this research were 85 Ministries/Institutions in Indonesia in 2014. The analysis technique used is binary logistic regression. The result show that the follow up of audit recommendation has positive effect on quality of financial statement, the disclosure level of financial statements has positive effect on quality of financial statement and the disclosure level of financial statements are not able to moderate the influence of the follow up of audit recommendation to quality of financial statements.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: Nomor Panggil : S PEA TRE p-2016; Nama Pembimbing : I. Nelly Nur Apendi
Uncontrolled Keywords: Follow Up of Audit Recommendation, Quality of Financial Statements, Disclosure Level of Financial Statements
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 16 Aug 2017 04:21
Last Modified: 16 Aug 2017 04:21
URI: http://repository.upi.edu/id/eprint/24863

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