FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH UNTUK MENDAPATKAN OPINI WTP DARI BPK (Survey Pada Pemerintah Daerah Provinsi Jawa Barat serta Di Wilayah Badan Koordinasi Pemerintahan dan Pembangunan Wilayah IV Provinsi Jawa Barat)
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Date
2014
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
This study aims to test both simultaneously or partially SAP Implementation How big influence, Quality Human Resources, Internal Control System Implementation, Organizational Commitment and Utilization of Information Technology affect the quality of the financial statements in relation to local government getting Unqualified Opinion of the Audit Board.
The study population of the survey took place 10 in the area within the County and City Government and Development Coordination Agency Region IV West Java Province which consists of West Java Province as well as the unit of analysis is the Accounting Section relating to local government financial statements. This study used a purposive sampling method and using a multiple linear regression analysis. Prior to the regression test, the data were tested beforehand using the classical assumption test.
The results of the analysis showed that the simultaneous application of SAP, HR Quality, Implementation of Internal Control Systems, Organizational Commitment and Utilization of Information Technology significantly affect the quality of local government financial reports. While partially Quality of Human Resources, Internal Control System Implementation and Utilization of Information Technology but not significantly SAP Implementation and Organizational Commitment significantly affect the Quality of Local Government Finance Report.
These results need to be re-examined because there is no similar empirical studies that support or contradict these results.
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Keywords
Local Government Finance Report, Implementation of SAP, HR Quality, Implementation of Internal Control Systems, Organizational Commitment and Utilization of Information Technology, Unqualified Opinion