Syairozie, Zulfah (2014) Pengaruh sistem pelaporan dan good governance terhadap akuntabilitas laporan keuangan Pemerintah Daerah Kabupaten Sumenep. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Penelitian tentang pengaruh sistem pelaporan dan good governance terhadap akuntabilitas laporan keuangan pemerintah daerah kabupaten Sumenep. Sebagai salah satu bentuk pertanggungjawaban dalam penyelenggaraan pemerintahan, upaya konkrit untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan pemerintah, baik pemerintah pusat maupun pemerintah daerah adalah dengan menyampaikan laporan pertanggungjawaban berupa laporan keuangan. Oleh karena itu tuntutan terhadap terwujudnya good governance (tata kelola yang baik) sangat diperlukan terutama diinstansi pemerintah. Rumusan masalah dalam penelitian iniadalah pemerintah daerah selaku penanggung jawab pengelolaan keuangan daerah dituntut untuk menyampaikan laporan pertanggungjawaban atas aktivitas dan kinerja finansial kepada stakeholdernya untuk menciptakan akuntabilitas laporan keuangan. Penelitian ini ditujukan untuk menguji pengaruh sistem pelaporan dan good governance terhadap akuntabilitas laporan keuangan pemerintah daerah.
Sampel dalam penelitian ini adalah kepala SKPD sebanyak 34 orang. Pengumpulan data dilakukan melalui observasi langsung dan survei yang diperoleh dengan cara pembagian kuesioner kepada para responden. Analisis regresi linier berganda dijalankan dengan software SPSS 16.0 untuk menganalisis data. Sebelum melakukan uji hipotesis, dilakukan pengujian validitas dan reliabilitas dan uji asumsi klasik, kemudian dilakukan uji hipotesis melalui uji F dan uji t.
Hasil penelitian menunjukkan bahwa sistem pelaporan dan good governance berpengaruh secara bersama-sama/parsial dan simultan terhadap akuntabilitas laporan keuangan pemerintah daerah kabupaten Sumenep.
ENGLISH:
Research on the influence of the reporting system and good governance to accountability of local government financial statements Sumenep. As one form of accountability in governance, concrete efforts to achieve transparency and accountability in public financial management, both central and local government is to submit an accountability report in the form of financial statements. Therefore the demands on good governance (good governance) is needed, especially in government agencies. The problems of this research is the local government as a responsible financial management areas are required to submit reports of activities and accountability for financial performance accountability to its stakeholders to create the financial statements. This study aimed to examine the effect of reporting systems and good governance to accountability of local government financial reports.
The samples in this study were as many as 34 people on aducation chief. Data collected through direct observation and surveys obtained by means of the distribution of questionnaires to the respondents. Multiple linear regression analysis was carried out with SPSS 16.0 software to analyze the data. Prior to test hypotheses, testing and test validity and reliability of classical assumptions, and then test the hypothesis by F test and t test.
The results showed that the system of reporting and good governance bersama-sama/parsial influence and simultaneously to the accountability of local government financial statements Sumenep.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Andriani, Sri | ||||||
Contributors: |
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Keywords: | Akuntabilitas Laporan Keuangan; Sistem Pelaporan; Governance; dan Good Governance; Accountability Financial Statements; Reporting Systems | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150106 | ||||||
Depositing User: | Ratih Novitasari | ||||||
Date Deposited: | 28 Sep 2015 09:53 | ||||||
Last Modified: | 28 Sep 2015 09:53 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/2013 |
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