INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL FINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST THE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT

Anida, ISWANTO (2013) INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL FINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST THE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT. UNSPECIFIED thesis, UNSPECIFIED.

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Abstrak

This research was aimed to obtain empirical evidence regarding the influence the effectiveness and efficiency of regional financial management and internal control system that is measured by internal control weakness against the reliability of local government financial report as measured by an opinion of the financial report. This research using data secondary local government financial report regency /cities in Indonesia with the number of samples a total of 472 local governments. The hypothesis in this research tested with linear multiple regression uses sofware eviews version 6. The results of tests indicating that the effectiveness of regional financial management influential positive significantly to the reliability of local government financial report with the value of the coefficients of 1,33, efficiency regional financial management negative effects significantly to the reliability of local government financial report with the value of the coefficients of -3,28 and internal control system measured by internal control weakness negative effects significantly to the reliability of local government financial report with the value of the coefficients of -4,25. Keywords: the effectiveness and efficiency of regional financial management, internal control system, internal control weakness, opinions and the reliability of financial report. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh efektivitas dan efisiensi pengelolaan keuangan daerah serta sistem pengendalian intern yang diukur dengan kelemahan pengendalian intern terhadap keandalan laporan keuangan pemerintah daerah yang diukur dengan opini laporan keuangan pemerintah daerah. Penelitian ini menggunakan data sekunder berupa laporan keuangan pemerintah daerah kabupaten / kota se-Indonesia dengan jumlah sampel sebanyak 472 pemerintah kabupaten/kota. Hipotesis dalam penelitian ini diuji dengan regresi linear berganda menggunakan sofware eviews versi 6. Hasil pengujian menunjukkan bahwa efektivitas pengelolaan keuangan daerah berpengaruh positif signifikan terhadap keandalan laporan keuangan pemerintah daerah dengan nilai koefisien sebesar 1,33, efisiensi pengelolaan keuangan daerah berpengaruh negatif signifikan terhadap keandalan laporan keuangan pemerintah daerah dengan nilai koefisien sebesar -3,28 dan sistem pengendalian intern yang diukur dengan kelemahan sistem pengendalian intern berpengaruh negatif signifikan terhadap keandalan laporan keuangan pemerintah daerah dengan nilai koefisien sebesar -4,25. Kata kunci : efektivitas dan efisiensi pengelolaan keuangan daerah, sistem pengendalian intern, kelemahan sistem pengendalian intern, opini dan keandalan laporan keuangan.

Tipe Karya Ilmiah: Tesis (UNSPECIFIED)
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
J Political Science > JS Local government Municipal government
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Fakultas Ekonomi dan Bisnis > Magister Ilmu Ekonomi S2
Fakultas Ekonomi dan Bisnis > Magister Manajemen S2
Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: Robidin
Date Deposited: 25 Feb 2014 07:40
Last Modified: 03 Nov 2015 07:34
URI: http://digilib.unila.ac.id/id/eprint/1213

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