Gustiani, Dinda Intan (2020) DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Semarang Provinsi Jawa Tengah). Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan dari penelitian ini adalah untuk menganalisis bukti secara empiris mengenai Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah Kota Semarang Provinsi Jawa Tengah) dengan variabel bebas berupa Sistem Pengendalian Internal, Value For Money, Kejelasan Sasaran Anggaran, Penyajian Laporan Keuangan, dan Aksesibilitas serta variabel terikatnya adalah Akuntabilitas Pengelolaan Keuangan Daerah. Populasi dalam penelitian ini adalah SKPD di Pemerintahan Kota Semarang. Responden penelitian yaitu pegawai bagian keuangan dan administrasi keuangan. Jenis data yang digunakan adalah data primer. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling dan diperoleh sampel sebanyak 147 pegawai. Metode survey dengan menggunakan kuesioner yang dibagikan kepada pegawai dengan model skala likert. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal, value for money, dan kejelasan sasaran anggaran tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan daerah. Sedangkan penyajian laporan keuangan dan aksesibilitas laporan keuangan berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah. The purpose of this research is to analyze empirical evidence regarding the Determinants of Regional Financial Management Accountability (Case Study on Regional Work Units of Semarang City, Central Java Province) with independent variables in the form of Internal Control Systems, Value For Money, Clarity of Budget Objectives, Presentation of Financial Statements, and Accessibility and the dependent variable is the Regional Financial Management Accountability. The population in this research is SKPD in Semarang City Government. Respondents of this research are employees of finance and financial administration. The type of data used is primary data. The sampling technique in this study used convenience sampling and obtained a sample of 147 employees. The survey method uses a questionnaire distributed to employees with a Likert scale model. The data analysis technique in this study used multiple linear regression analysis. The results of this research indicate that the internal control system, value for money, and clarity of budget targets have no effect on the accountability of regional financial management. Meanwhile, the presentation of financial reports and the accessibility of financial reports have a positive effect on the accountability of regional financial management.Keywords: Internal Control System, Value For Money, Clarity of Budget Objectives, Presentation of Financial Statements, Accessibility, Accountability.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2193 NIM.16.05.52.0224 |
| Uncontrolled Keywords: | Sistem Pengendalian Internal, Value For Money, Kejelasan Sasaran Anggaran, Penyajian Laporan Keuangan, Aksesibilitas, Akuntabilitas |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 09 Nov 2020 07:32 |
| Last Modified: | 09 Nov 2020 07:32 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7406 |
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