ANALISIS KUALITAS KEUANGAN BANK DAERAH LAMONGAN MELALUI SISTEM PENGENDALIAN INTERNAL (Study pada Bank Daerah Lamongan)

Kusuma Wijaya

Sari


This study aims to test empirically : Influence of Human Resources Competence, Internal Control System and Human Resources Competencee through Internal Control System to quality financial report of Bank of Lamongan. This research was conducted at Bank Daerah Lamongan, by using sample of 50 respondents. Data collection method used purposive saampling, while the data analysis technique used is Partial Least Squares (PLS) version 3.2.1.m3, hypothesis testing is done by using outer and iner model in valid data measurement, realibel and feasibel model in determination of dependent variable. The results showed, (1) Human Resource Competence Influential Non-Significant to Quality of PD Bank Regional Report of Lamongan. The higher the Human Resources Competence owned by PD Bank of Lamongan, the Quality of Finance produced by PD Bank Lamongan tend to be better. (2) Internal Control System (SPI) influential Non-Significant to the Quality of Financial Report PD Regional Bank Lamongan. The higher the SPI is implemented, the quality of financial statements produced by PD Bank Lamongan tend to be better. (3) Human Resource Competene Influence Significant to Qulity of Financial Report of Pd Bank of Lamongan Region through Internal Control System (SPI). The higher competence of PD Bank of Lamongan Region through the improvement of SPI application, has an impact on the improvement of Quality of Financial Report of PD Bank of Lamongan Region.

 

Keyword : Financial Quality of Lamongan Regional Bank, Internal Control System, and Human Resource Competence.

 


Teks Lengkap:

PDF

Referensi


Arikunto, Suharsimi. 1993. Manajemen Pengajaran : Secara Manusiawi. Jakarta:Rineke

Cipta. 1998. Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta : Rineke

Cipta. 2002. Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta : PT. RinekaCipta.

Moekijat. 1989. Administrasi Perkantoran. Bandung : Mandar Maju

Nitisemito, Alex S. 1983. Manajemen Personalia, Cetakan ke III, Penerbit : Ghalia Indonesia.

Sutrisno, Hadi. 1993, Statistik 2, Yogyakarta, Penerbit Andi, Yogyakarta

Ajija, Schochrul Rohmatul, dkk. 2011. “Caa Cerdas Menguasai Eviews”. Jakarta. Salemba Empat.

Alhadar, Mohamad Audi. 2013. “Faktor-Faktor yang mempengaruhi karir”. Makassar: Universitas Hasanudin.

Bungin, Burhan. 2005. “Metodologi Penelitian Kuantitatif Edisi Pertama”. Jakarta. Pranada Media Group.

Jurnal Media Wahana Ekonomika, Vol. 8, No. 3, Oktober 2011 : 1-15

Sari Simatupang, Mei. 2017. Pengaruh Sistem Pengendalian Intern Pemerintah, Sistem Akuntansi Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Pengelolaan Keuangan Daerah (Studi Pada Satuan Kerja Perangkat Daerah Kota Padangsidimpuan). Pekanbaru : Fakultas Ekonomi Riau University.

Puspandoyo, Teguh. 2014. Analisis Hubungan Antara Enterprise Resource Planning Dengan Efektivitas Pengendalian Internal Pada Sektor Perbankan. Program Studi Magister Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Sebelas Maret.

Surat Edaran Bank Indonesia nomor 5/22/DPNP Tentang Pedoman Standar Sistem Pengendalian Intern bagi Bank Umum

Republik Indonesia.2010. Peraturan Pemerintah Nomor 71 tahun 2010 Tentang Standar Akuntansi Pemerintahan.

Sugiyono. 2013. Metode Penelitian Kuantitatif Kualitatif dan R &. Bandung: Alfabeta.

Sugiyono. 2016. Statistika Untuk Penelitian. Bandung: Alfabeta

Prof Jogiyanto H.M, Akt, Ph.D dan Willy Abdillah M.S. 2016. Konsep dan Aplikasi PLS (Partial Least Squares). BPFE: Yogyakarta

Shahwan, Yousef 2008 Qualitative Characteristics of Financial Reporting: A Historical Perspective. Journal of Applied Accounting Research. 9 (3), pp. 192-202

Arens, A.A, Elder R.J, dan Beasley, M.S. 2014. Auditing dan Jasa Assurance. Edisi Kelima Belas Jilid 1. Alih Bahasa: Herman Wibowo dan Tim Perti. 2014 Jakarta : Erlangga

Syarifudin, A. 2014. Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (Studi Empiris pada Pemkab Kebumen). Jurnal Fokus Bisnis.

JOM Fekon. (Februari) 2017. Vol.4 No.1

Jurnal Ilmu dan Riset Akuntansi. Maret 201. Volume 6 Nomor 3

Furqon. 2009. Statistika Terapan untuk Penelitian. Bandung : ALFABETA




DOI: http://dx.doi.org/10.30736%2Fjpim.v3i3.197

Refbacks

  • Saat ini tidak ada refbacks.



Terindeks pada :

 

 
      

 

 

Creative Commons License
JPIM (Jurnal Penelitian ilmu Manajemen) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.