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Pasamba, Ester Melani
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Economics, Econometrics & Finance Education

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Pengaruh Penerapan Standar Akuntansi Pemerintahan, Komitmen Organisasi dan Kompetensi Aparatur Terhadap Kualitas Laporan Keuangan Lenggono, Tirza; Pasamba, Ester Melani
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.1781

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh Penerapan Standar Akuntansi Pemerintahan, Komitmen Organisasi, dan Kompetensi Aparatur terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Kepulauan Aru. Metode penelitian menggunakan teknik Purposive Sampling, dengan populasi penelitian yang berasal dari Organisasi Perangkat Daerah (OPD) pada Pemerintah Kabupaten Kepulauan Aru, dengan total 93 responden. Teknik analisis data yang digunakan yaitu Regresi Linear Berganda, Uji-t, serta Uji Koefisien Determinasi. Temuan Penelitian menunjukkan bahwa variabel Penerapan Standar Akuntansi Pemerintahan, Komitmen Organisasi, dan Kompetensi Aparatur berpengaruh secara positif dan signifikan terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Kepulauan Aru. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Komitmen Organisasi; Kompetensi Aparatur; Kualitas Laporan Keuangan The Effect of Implementation of Government Accounting Standards, Organisational Commitment and Apparatus Competence on the Quality of Financial Statements ABSTRACT This study aims to empirically examine the effect of the Application of Government Accounting Standards, Organizational Commitment, and Apparatus Competency on the Financial Repots Quality at the Regional Apparatus Organization of the Aru Islands Regency. The research method used Purposive Sampling Technique, with the research population coming from the Regional Apparatus Organization in the Aru Islands Regency Government, with a total of 93 respondents. The data analysis techniques used were Multiple Linear Regression, t-test, and Coefficient of Determination Test. The findings show that the variables of the Application of Government Accounting Standards, Organizational Commitment, and Apparatus Competency have a positive and significant effect on the Financial Reports Quality at the Regional Apparatus Organization of the Aru Islands Regency. Keywords: Application of Government Accounting Standards; Organizational Commitment; Apparatus Competency; Financial Report Quality
Co-Authors Lenggono, Tirza