Fahriani Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2016 id Indonesia

Theses

THE EFFECT OF COMPETENCE OF HUMAN RESOURCES AND APPLICATION OF INTERNAL CONTROL ON ACCRUAL BASED ACCOUNTING APPLICATION AND ITS IMPACT ON THE QUALITY OF FINANCIAL REPORTING INFORMATION (STUDY AT REGIONAL OFFICE WORK UNIT RELIGIOUS MINISTRY OF ACEH PROVINCE) By : Fahriani Student Number : 1409200070071 Supervisor: 1. Dr. Muhammad Arfan, SE, M.Si, Ak, CA 2. Dr. Darwanis, SE, M.Si, Ak, CA ABSTRACT This study aimed to examine the effect of (1) the competence of human resources and the implementation of internal control of the implementation of accrual accounting (2) the competence of human resources and the implementation of internal control of the quality of financial reporting information (3) the competence of human resources and the implementation of internal control of the quality of financial reporting information that is mediated by the implementation of accrual based accounting. The population in this experiment is Unit office within the Office of the Ministry of Religious Aceh Province, total population of 103 work units. This study uses primary data, primary data used was the respondents' answers to the questionnaire statement. The respondents of this study consists of the head of sub-section (Subsection) or section head (ed) and stylist financial statements (financial staff). The number of respondents in this study was 206 respondents. The analytical method used in this research is path analysis. The results of this study demonstrate the competence of human resources and the implementation of internal control affect the implementation of accrual based accounting. Competence of human resources and the application of internal control affects the quality of financial reporting information and competence of human resources and the implementation of internal control of the quality of financial reporting information that is mediated by the application of accrual accounting with mediation Persial (partial mediation). Keywords: human resource competencies, internal controls, accrual based accounting and the quality of financial reporting information. PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN PENGENDALIAN INTERN TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL DAN DAMPAKNYA TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI ACEH Oleh : Fahriani NIM : 1409200070071 Pembimbing: 1. Dr. Muhammad Arfan, SE, M.Si, Ak, CA 2. Dr. Darwanis, SE, M.Si, Ak, CA ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh (1) kompetensi sumber daya manusia dan penerapan pengendalian intern terhadap penerapan akuntansi berbasis akrual (2) kompetensi sumber daya manusia dan penerapan pengendalian intern terhadap kualitas informasi pelaporan keuangan(3) kompetensi sumber daya manusia dan penerapan pengendalian intern terhadap kualitas informasi pelaporan keuangan yang dimediasi oleh penerapan akuntansi berbasis akrual. Populasi pada penelitian ini adalah Satuan Kerja kantor di lingkungan Kantor Wilayah Kementerian Agama Provinsi Aceh, total populasi sebanyak 103 satuan kerja. Penelitian ini menggunakan data primer, data primer yang digunakan adalah jawaban responden terhadap pernyataan kuisioner. Responden penelitian ini terdiri dari kepala sub bagian (kasubbag) atau kepala seksi (kasi) dan penata laporan keuangan (staf keuangan). Jumlah responden pada penelitian ini adalah 206 responden. Metode analisis yang digunakan pada penelitian ini adalah analisis jalur. Hasil penelitian ini menunjukkan kompetensi sumber daya manusia dan penerapan pengendalian intern berpengaruh terhadap penerapan akuntansi berbasis akrual. Kompetensi sumber daya manusia dan penerapan pengendalian intern berpengaruh terhadap kualitas informasi pelaporan keuangan dan kompetensi sumber daya manusia dan penerapan pengendalian intern terhadap kualitas informasi pelaporan keuangan yang dimediasi oleh penerapan akuntansi berbasis akrual dengan mediasi persial (partial mediation) Kata kunci: kompetensi sumber daya manusia, pengendalian intern, akuntansi berbasis akrual dan kualitas informasi pelaporan keuangan. ACCOUNTING REPORTING - FINANCIAL MANAGEMENT 658.151 2 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 28208 2016-12-30 10:47:10 2017-02-01 10:27:22 machine generated