PENGARUH PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN, PENATAUSAHAAN KEUANGAN DAERAH, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DI DINAS PENDIDIKAN PROVINSI DKI JAKARTA

LESTARI, SITI (2015) PENGARUH PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN, PENATAUSAHAAN KEUANGAN DAERAH, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DI DINAS PENDIDIKAN PROVINSI DKI JAKARTA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

SITI LESTARI. The Influence Of Understanding Government Accounting System, Local Financial Administration And Organizational Commitment To The Quality Of Local Government Financial Statements In Dinas Pendidikan Provinsi DKI Jakarta. Faculty of Economics. Universitas Negeri Jakarta. 2015. This study aimed to determine the influence of understanding government accounting system, local financial administration and organizational commitment to the quality of local government financial statements in Dinas Pendidikan Provinsi DKI Jakarta. The dependent variable in this study is local government financial statements and the independent variables in this research are understanding government accounting system, local financial administration and organizational commitment. The samples were determined based on purposive sampling technique. The sample consisted of 34 financial management workers in the offices of Dinas Pendidikan Provinsi DKI Jakarta. The data collection was done by distributing questionnaires. The data were tested based on validity testing, reliability testing, while the classical assumption testing was made based on normality test, multicolinearity test, and heteroscedasticity test. The hypothesis was tested by multiple regression analysis supported by SPSS version 19.0. Simultaneous hypothesis testing result show that understanding government accounting system, local financial administration and organizational commitment simultaneously affect the quality of local government financial statements. The partial hypothesis test result show that local financial administration and organizational commitment have a significant affect the quality of local government financial statements while understanding government accounting system don’t affect significant the quality of local government financial statements. Keywords: government accounting system, local financial administration, organizational commitment, the quality of local government financial statements

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