Detail Karya Ilmiah

  • PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPANGOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGANPT. KERETA API INDONESIA (PERSERO)
    Penulis : Fa'ih Ramadlan
    Dosen Pembimbing I : H. Mohammad Djasuli, S.E., M.Si.,QIA
    Dosen Pembimbing II :Junaidi, SE., M.Si., Ak., CA
    Abstraksi

    PenelitianinibertujuanuntukmengujidanmenganalisapengaruhPemahamanAkuntansidanPenerapanGood Corporate GovernanceterhadapKualitasLaporanKeuangan. Penelitianinimenggunakan data primer yang diperolehdaripenyebarankuesioner, variabelindependendalampenelitianiniadalahPemahamanAkuntansi Dan PenerapanGood Corporate Governance, variabeldependenadalahKualitasLaporanKeuangan. PopulasidalampenelitianiniyaituPT. KeretaApi Indonesia (Persero) di Bandung. Pemilihansampelpadapenelitianinidilakukandenganteknik purposive sampling. sampeldalampenelitianiniadalahPimpinandanPegawaiFinancial Administration, General Accounting and Taxation, Quality Assurance and Good Corporate Governance. Data yang digunakanadalah data primer menggunkanateknikpenyebarankuesionerterhadapresponden yang sudahditentukandandianalisismenggunakananalisisregresiberganda. Data padapenelitianinidiolahmenggunakan SPSS Versi 18. HasilpenelitianinimenunjukanbahwaPemahamanAkuntansiberpengaruhpadaKualitasLaporanKeuangandanPenerapanGood Corporate GovernanceberpengaruhpadaKualitasLaporanKeuangan. Kata Kunci:PemahamanAkuntansi, PenerapanGood Corporate Governance,KualitasLaporanKeuangan.

    Abstraction

    ABSTRACT This study aims to examine and analyze the influence of Accounting Understanding and Implementation of Good Corporate Governance for Quality Financial Statements. This study uses primary data obtained from questionnaires, the independent variable in this study is the understanding of Accounting and Implementation of Good Corporate Governance, the dependent variable is the quality of the Financial Statements. The population in this study, namely PT. KeretaApi Indonesia (Persero) in Bandung. Selection of the sample in this study was done by using purposive sampling. sample in this study was Chief Financial and Administration Officer, General Accounting and Taxation, Quality Assurance and Good Corporate Governance. The data used are primary data dissemination techniques menggunkana questionnaires to respondents who have been determined and analyzed using multiple regression analysis. The data in this study was processed using SPSS version 18. These results indicate that the effect on the Quality of Accounting Understanding Financial Statements and Application of Good Corporate Governance effect on the quality of financial statements. Keywords: Understanding Accounting, Implementation of Good Corporate Governance, Quality of Financial Statements.

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