Browsing MASTER THESIS by Subject "Quality of Financial Statement"
Now showing items 1-2 of 2
-
Suryani, Irma (Tesis Program Magister Akuntansi Universitas Widyatama, 2015)[more][less]
Abstract: Many financial statements of private universities was still not conform with financial accounting standards generally accepted in Indonesia, and most of the private universities only report budget and actual form. According Sukrisno Agoes (2012) quality of the financial statements can be reflected from the audit report. The data of BPK RI in 2009 showed that financial statements of the national education ministry gets opinions qualified opinion (WDP), but in 2010 and 2011 audit opinion on the national education ministry Disclaimer Opinion (TMP), and in 2012 the audit opinion qualified opinion (WDP). This study aimed to examine both the effects of the application of good university governance and system of internal control over financial reporting quality either partially or simultaneously. This research was conducted in the Universities in Bandung . The method in this study is expalanatory and statistical tools used is ( Structural Equation Model ) SEM PLS . The results showed that the Good University Governance and internal control systems are able to explain variations in the quality of financial statements . The Weaknesses caused by the quality of the financial statements have not been to the maximum authority of the university study program / faculty in determining admissions criteria , the data information was still not fully accessible by the public / stakeholders as well as security information and description of unclear responsibilities. URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/6617 Files in this item: 14
Abstrak.pdf (994.6Kb)Bab 1.pdf (1.060Mb)Bab 2.pdf (1.159Mb)Bab 3.pdf (1.101Mb)(more files) -
Resnawiyanti, Lilis (Tesis Program Magister Akuntansi Universitas Widyatama Bandung, 2016)[more][less]
Abstract: Penelitian ini dilakukan di PT. Pos Indonesia (Persero) mengenai pengaruh penerapan sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar penerapan sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan secara parsial dan simultan. Penelitian yang digunakan adalah penelitian deskriptif. Penelitian ini dilakukan dengan menggunakan data primer. Responden berjumlah 240 orang yang berasal dari Kantor Pusat dan Kantor Regional serta Unit Pelaksana Teknis. Berdasarkan hasil penelitian diperoleh bahwa secara parsial sistem informasi akuntansi berbasis ERP aplikasi System Application Product (SAP) yang menggunakan modul Financial Controlling (FICO) berpengaruh positif terhadap kualitas laporan keuangan dan kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan. Hasil penelitian secara simultan sistem informasi akuntansi berbasis ERP aplikasi System Application Product (SAP) yang menggunakan modul Financial Controlling (FICO) dan kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan. URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/8826 Files in this item: 14
Abstrak.pdf (190.7Kb)Bab 1.pdf (326.0Kb)Bab 2.pdf (400.8Kb)Bab 3.pdf (488.8Kb)(more files)
Now showing items 1-2 of 2