PENGARUH AKSESIBILITAS LAPORAN KEUANGAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PARTAI POLITIK

• Main Author: Tri Sabaningsih, - (Author)
• Format: Book
• Published: 2021-06-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/66212/6/S_PEA_1608003_Title.pdf; http://repository.upi.edu/66212/1/S_PEA_1608003_Chapter1.pdf; http://repository.upi.edu/66212/2/S_PEA_1608003_Chapter2.pdf; http://repository.upi.edu/66212/3/S_PEA_1608003_Chapter3.pdf; http://repository.upi.edu/66212/4/S_PEA_1608003_Chapter4.pdf; http://repository.upi.edu/66212/5/S_PEA_1608003_Chapter5.pdf; http://repository.upi.edu/66212/7/S_PEA_1608003_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui hubungan antara aksesibilitas laporan keuangan dan kompetensi sumber daya manusia terhadap transparansi dan akuntabilitas keuangan partai politik. Metode penelitian menggunakan metode deskriptif dan asosiatif. Teknik pengumpulan data berupa teknik kuesioner yang disebarkan kepada seluruh sampel pada 10 partai politik yang berada di perwakilan DPRD Provinsi Jawa Barat. Kuesioner tersebut terdiri dari 5 item pertanyaan aksesibilitas laporan keuangan, 19 item pertanyaan kompetensi sumber daya manusia, 11 item pertanyaan transparansi dan 9 item pertanyaan akuntabilitas keuangan sehingga total 44 item pertanyaan. Analisis data yang digunakan adalah uji Korelasi Kanonik dan seluruh pengolahan data menggunakan software Microsoft Excel 2013 dan SPSS 25. Temuan penelitian ini menunjukkan bahwa secara simultan terdapat hubungan positif dan signifikan antara aksesibilitas laporan keuangan dan kompetensi sumber daya manusia terhadap transparansi dan akuntabilitas keuangan partai politik. This study aims to determine the relationship between the accessibility of financial reports and the competence of human resources on the transparency and financial accountability of political parties. The research method uses descriptive and associative methods. The data collection technique is in the form of a questionnaire technique that is distributed to all samples of 10 political parties that are representatives of the West Java Provincial DPRD. The questionnaire consisted of 5 items of financial report accessibility questions, 19 items of human resource competency questions, 11 items of transparency questions and 9 items of financial accountability questions so that a total of 44 question items. The data analysis used is the Canonical Correlation test and all data processing uses Microsoft Excel 2013 and SPSS 25 software. The findings of this study indicate that simultaneously there is a positive and significant relationship between the accessibility of financial reports and the competence of human resources on transparency and financial accountability of political parties.