PENGARUH PENERAPAN GOOD GOVERNANCE TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DAERAH (KASUS PADA SATUAN KINERJA PERANGKAT DAERAH KOTA BANDUNG)

• Main Author: Rofingah Dewi Kuswanti, - (Author)
• Format: Book
• Published: 2019-01-10.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Diketahui informasi laporan keuangan daerah masih belum berkualitas dilihat dari opini wajar dengan pengecualian yang didapatkan oleh pemerintah kota bandung, fenomena tersebut memberikan dampak negatif untuk pemeritah daerah karena dapat mengakibatkan kehilangan kepercayaan dari masyarakat serta investor. Tujuan penelitian ini adalah untuk mengetahui gambaran penerapan good governance dan kualitas informasi laporan keuangan daerah. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif verifikatif. Populasi penelitian ini adalah perangkat daerah atau badan dan dinas kota bandung yang berjumlah 25 perangkat daerah. Teknik pengambilan sampel yang digunakan adalah sampling jenuh. Metode pengumpulan data untuk variabel penerapan good governance dan variabel kualitas informasi laporan keuangan daerah menggunakan kuesioner. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas. Penelitian ini menggunakan analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa penerapan good governance berpengaruh positif terhadap kualitas infomasi laporan keuangan daerah artinya jika penerapan good governance meningkat, maka kualitas informasi laporan keuangan daerah pun meningkat; It has found that financial public reporting information is still not qualified as seen from the result of financial public reporting in Bandung City is qualified opinion , this phenomenon has negative impact on local government because it can be loss of public trust and also decrease trust from investor. The purpose of this study was to determine the description of application good governance, quality of financial public reporting information and to determine the effect of application good governance on quality financial public reporting information. This research is a quantitative study with an descriptive verifikative method. The population of this study is regional work unit in Bandung city which amounts to 25 regional work unit. The sampling technique used is saturated sampling. Data collection methods for application good governance variables and quality of financial public reporting information variables using questionnaires. Instrument testing was analyzed using validity and reliability testing. This study uses simple linear regression analysis. The results of this study indicate that application of good governance have a positive effect on quality of financial public reporting information meaning that application of good governance increases , then the results of quality of financial pubic reporting information also increase.

Item Description

http://repository.upi.edu/48576/1/S_PEA_1405653_Title.pdf
http://repository.upi.edu/48576/2/S_PEA_1405653_Abstract.pdf
http://repository.upi.edu/48576/3/S_PEA_1405653_Table_of_content.pdf
http://repository.upi.edu/48576/4/S_PEA_1405653_Chapter1.pdf
http://repository.upi.edu/48576/5/S_PEA_1405653_Chapter2.pdf
http://repository.upi.edu/48576/8/S_PEA_1405653_Chapter3.pdf
http://repository.upi.edu/48576/9/S_PEA_1405653_Chapter4.pdf
http://repository.upi.edu/48576/6/S_PEA_1405653_Chapter5.pdf
http://repository.upi.edu/48576/7/S_PEA_1405653_Bibliography.pdf
http://repository.upi.edu/48576/10/S_PEA_1405653_Appendix1.pdf
http://repository.upi.edu/48576/11/S_PEA_1405653_Appendix2.pdf
http://repository.upi.edu/48576/14/S_PEA_1405653_Appendix3.pdf
http://repository.upi.edu/48576/12/S_PEA_1405653_Appendix4.pdf
http://repository.upi.edu/48576/13/S_PEA_1405653_Appendix5.pdf