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Pengaruh Implementasi Sistem Informasi Akuntansi, Implementasi Sistem Pengendalian Internal Pemerintah, Dan Budaya Organisasi Terhadap Kualitas Pelaporan Keuangan Serta Implikasinya Terhadap Kinerja Organisasi (Survei Pada Kementerian Dan Lembaga Di Indonesia)

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ABSTRAK

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai
Implementasi Sistem Informasi Akuntansi, Implementasi Sistem Pengendalian
Internal Pemerintah, Dan Budaya Organisasi Terhadap Kualitas Pelaporan Keuangan
Serta Implikasinya Terhadap Kinerja Organisasi Survei Pada Kementerian dan
Lembaga di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan sampel
jenuh (saturated sampling method). Data dikumpulkan melalui survey dengan
bantuan kuesioner yang didistribusikan kepada 51 responden yang terdapat di
Kementerian/Lembaga sehingga model struktural yang telah dikembangkan
terkonfirmasi. Data yang diperoleh digunakan untuk menguji model dan hipotesis
penelitian menggunakan Structural Equation Modeling (SEM) dengan bantuan
perangkat LISREL.
Analisis data kuantitatif menunjukan bahwa model yang dikembangkan dapat
memenuhi kriteria goodness of fit. Pengujian hipotesis secara parsial atas model
menemukan bahwa sepuluh hipotesis yang diuji secara signifikan di dukung oleh
data. Hasil penelitian menunjukkan bahwa Implementasi Sistem Informasi Akuntansi,
Implementasi Sistem Pengendalian Internal Pemerintah, Dan Budaya Organisasi
berpengaruh secara signifikan berpengaruh Terhadap Kualitas Pelaporan Keuangan
dan Kinerja Organisasi. Kinerja organisasi akan meningkat apabila pelaporan
keuangan berkualitas.

Kata Kunci : Implementasi Sistem Informasi Akuntansi, Implementasi Sistem
Pengendalian Internal Pemerintah, Budaya Organisasi, Kualitas
Pelaporan Keuangan dan Kinerja Organisasi

ABSTRACT

This study aims to provide empirical evidence of the Implementation of
Accounting Information Systems, the Implementation of Government Internal Control
Systems, and Organizational Culture for the Quality of Financial Reporting and Its
Implications for Organizational Performance: a Survey on Ministries and Institutions
in Indonesia. This study used quantitative methods with saturated sampling method.
Data was collected through a survey using a questionnaire given to 51 respondents in
the Ministry / Institution, so that the structural model that was developed, could be
confirmed. The obtained data is used to test the research model and hypothesis using
Structural Equation Modeling (SEM) with the help of LISREL tools.
Quantitative data analysis shows the developed model could meet the criteria
for goodness of fit. Partial hypothesis testing of the model found ten hypotheses were
significant supported by the data. The results showed that the Accounting Information
System, Government Internal Control System, and Organizational Culture rate
significantly on the Quality of Financial Reporting and Organizational Performance.
Organizational performance will increase along with the quality of financial
reporting.

Keywords: Implementation of Accounting Information Systems, Implementation of
Government Internal Control Systems, Organizational Culture, Quality of
Financial Reporting and Organizational Performance

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Series Title

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Call Number

D4742

Publisher

Bandung : ., 2021

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Language

Indonesia

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Classification

NONE

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