PENGARUH EFEKTIVITAS SIPKD , IMPLEMENTASI SAP BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI PEMERINTAH DAERAH KABUPATEN SUBANG

• Main Author: Ahmad Zaidin, - (Author)
• Format: Book
• Published: 2017-07-26.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/38309/1/S_PEA_1301786_Title.pdf; http://repository.upi.edu/38309/2/S_PEA_1301786_Abstract.pdf; http://repository.upi.edu/38309/3/S_PEA_1301786_Table_of_Content.pdf; http://repository.upi.edu/38309/4/S_PEA_1301786_Chapter1.pdf; http://repository.upi.edu/38309/5/S_PEA_1301786_Chapter2.pdf; http://repository.upi.edu/38309/6/S_PEA_1301786_Chapter3.pdf; http://repository.upi.edu/38309/7/S_PEA_1301786_Chapter4.pdf; http://repository.upi.edu/38309/8/S_PEA_1301786_Chapter5.pdf; http://repository.upi.edu/38309/9/S_PEA_1301786_Bibliography.pdf; http://repository.upi.edu/38309/10/S_PEA_1301786_Appendix.pdf
• Keywords: HB Economic Theory

Tujuan penelitian ini adalah untuk mengetahui bagaimana gambaran pengaruh Efektivitas SIPKD, Implementasi SAP berbasis Akrual dan Kompetensi SDM terhadap kualitas laporan keuangan, dan mendapatkan bukti empiris mengenai pengaruh Efektivitas SIPKD terhadap kualitas laporan keuangan , implementasi SAP berbasis akrual terhadap kualitas laporan keuangan dan kompetensi SDM terhadap kualitas laporan keuangan. Dalam mencapai tujuan tersebut, penelitian ini menggunakan data primer dari 43 SKPD yang respondennya terdiri dari Operator SIPKD dan kepala bagian keuangan/akuntansi dari SKPD. Efektivitas SIPKD, Implementasi SAP berbasis Akrual dan Kompetensi SDM digunakan sebagai variabel independen, Dan kualitas laporan keuangan sebagai variabel independen. Pengujian data yang dilakukan menggunakan bantuan program SPSS 16 dengan menggunakan Regresi Berganda. Hasil pengujian model pengukuran dengan bantuan SPSS 16 menunjukkan bahwa Efektivitas SIPKD berpengaruh positif terhadap kualitas laporan keuangan, Implementasi SAP berbasis Akrual berpengaruh terhadap kualitas laporan keuangan, Kompetensi Sumber Daya Manusia berpengaruh positif terhadap Kualitas laporan keuangan dan Efektivitas SIPKD, Implementasi SAP berbasis Akrual dan Kompetensi Sumber Daya Manusia berpengaruh positif terhadap Kualitas Laporan Keuangan.;-- The object of this research are to investigate about effect of Effectiveness SIPKD, Implementation of SAP- accrual based and Competence of Human Resources on the quality of financial reports, and obtain empirical evidence about the influence of Effectiveness SIPKD to the quality of the financial statements, the implementation of accrual-based SAP to the quality of financial reports and human resource competencies to quality financial statements. In achieving these objectives, this study uses primary data from 43 respondents SKPD which consists of operator SIPKD and head of finance / accounting from SKPD. Effectiveness of SIPKD, Accrual SAP Implementation and Human Resource Competency are used as independent variables, and the quality of financial statements as dependent variables. Analyzed data performed using SPSS 16 program by using Multiple Regression. The Analyzed results measurement models with SPSS 16 shows that the effectiveness SIPKD had positive effect to the quality of financial reporting, implementation of SAP- Accruals based had positive effect to the quality of financial reporting, Competence of Human Resources had positive effect on the quality of the financial statements and the effectiveness of SIPKD, Implementation of SAP-based Accrual and Competency of Human Resources had positively effects to the Quality of Financial Statements.