PENGARUH SIKAP KEPEMIMPINAN TRANSFORMASIONAL DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KEUANGAN (Studi pada Klub Bola Basket di Kota Bandung)

Anita Rahma Julian, - (2023) PENGARUH SIKAP KEPEMIMPINAN TRANSFORMASIONAL DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KEUANGAN (Studi pada Klub Bola Basket di Kota Bandung). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap kepemimpinan transformasional dan pengendalian internal terhadap akuntabilitas keuangan. Populasi dalam penelitian ini adalah klub bola basket di Kota Bandung. Metode sampling jenuh digunakan dalam penelitian ini dengan jumlah sample 32 klub bola basket. Penelitian ini menggunakan data kuisioner yang berupa nilai atau skor atas jawaban yang diberikan responden. Data dianalisis menggunakan Structural Equation Model – Partial Least Square (SEM-PLS) dengan bantuan SmartPLS. Hasil dari penelitian ini menunjukkan bahwa (1) Sikap kepemimpinan trasnsformasional tidak berpengaruh positif terhadap akuntabilitas keuangan, (2) Pengendalian internal berpengaruh positif terhadap akuntabilitas keuangan,(3) Sikap kepemimpinan trasnformasional dan pengendalian internal berpengaruh positif terhdap akuntabilitas keuangan. Kata Kunci: Kepemimpinan Transformasional, Pengendalian Internal, Akuntabilitas Keuangan This study aims to determine the effect of transformational leadership attitudes and internal control on financial accountability. The population in this study is a basketball club in the city of Bandung. The saturated sampling method was used in this study with a total sample of 32 basketball clubs. This study uses questionnaire data in the form of values or scores for the answers given by respondents. Data were analyzed using the Structural Equation Model – Partial Least Square (SEM-PLS) with the help of SmartPLS. The results of this study indicate that (1) transformational leadership attitudes have no positive effect on financial accountability, (2) internal control has a positive effect on financial accountability, (3) transformational leadership attitudes and internal control have a positive effect on financial accountability. Keywords: Transformational Leadership, Internal Control, Financial Accountability

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Official URL: http://repository.upi.edu/
Item Type: Thesis (S1)
Additional Information: ID SINTA Dosen Pembimbing R. Nelly Nur Apandi : 6735793 Link Google Schoolar https://scholar.google.com/citations?user=uVKphHsAAAAJ&hl=id&oi=ao
Uncontrolled Keywords: Kepemimpinan Transformasional, Pengendalian Internal, Akuntabilitas Keuangan
Subjects: H Social Sciences > HB Economic Theory
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Anita Rahma Julian
Date Deposited: 17 May 2023 07:41
Last Modified: 17 May 2023 07:41
URI: http://repository.upi.edu/id/eprint/90280

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