Fatmawati, Dani (2017) PENGARUH SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, AUDIT INTERNAL DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KENDAL. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
Otonomi daerah merupakan hak, wewenang, dan kewajiban daerah otonom untuk mengatur dan mengurus sendiri urusan pemerintah dan kepentingan masyarakat setempat sesuai dengan peraturan perundang-undangan. Penelitian dilakukan untuk mengetahui pengaruh sistem informasi akuntansi keuangan daerah, audit internal dan transparasi kebijakan publik terhadap kualitas laporan keuangan pemerintah daerah. Penelitian dilakukan pendekatan kuantitatif, uji asumsi klasik dan regresi linier berganda. Jenis data yang digunakan data primer, metode pengumpulan data adalah penyebaran kuesioner pada sampel 70 orang pengelola keuangan di SKPD Kendal. Hasil uji data terdistribusi normal, tidak terjadi multikolinearitas, tidak terjadi heterokedastisitas dan sistem informasi akuntansi keuangan daerah, audit internal dan transparasi kebijakan publik secara simultan berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kendal. Kata kunci: Sistem Informasi Akuntasi, Audit Internal, Transparasi Kebijakan Publik dan Kualitas Laporan Keuangan. Regional autonomy is the right, authority, and obligation of the autonomous regions to regulate and manage their own governmental affairs and the interests of the local community in accordance with the laws and regulations. The study was conducted to determine the effect of regional financial accounting information system, internal audit and public policy transparency to the quality of local government financial statements. The research was done quantitative approach, test of classical assumption and multiple linear regression. Types of data used primary data, data collection method is the distribution of questionnaires on a sample of 70 financial managers in SKPD Kendal. The results of the test data is normally distributed, multicolinearity does not occur, no heterokedastisitas and regional financial accounting information system, internal audit and public policy transparency simultaneously affect the quality of financial statements Kendal local government. Keywords: Accounting Information System, Internal Audit, Transparency of Public Policy and Quality of Financial Statement.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 1 UNISSULA |
| Date Deposited: | 05 Jan 2018 01:53 |
| Last Modified: | 05 Jan 2018 01:53 |
| URI: | http://repository.unissula.ac.id/id/eprint/9131 |
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