Prameswari, Nadya (2022) PENGARUH PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP PEROLEHAN OPINI AUDIT BPK TAHUN 2021 DI KABUPATEN PURBALINGGA. Diploma thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
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NADYA PRAMESWARI_29.0831_PENGARUH PENERAPAN SISTEM INFORMASI PEMERINTAH DAERAH DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP PEROLEHAN OPINI AUDIT BPK TAHUN 2021 DI KABUPATEN PURBALINGGA-2.pdf Download (470kB) | Preview |
Abstract
ABSTRACT Problem Statement / Background (GAP) : With the enactment of new rules for regional government financial reports for the 2021 fiscal year, namely PP No. 12 of 2019 jo. Permendagri No. 77 of 2020, and the application of an integrated Regional Government Information System (SIPD) in all Regional Governments in Indonesia, as well as the acquisition of the Purbalingga Regency WTP opinion for 5 consecutive years from 2016-2020. Purpose : This study aims to determine and analyze the effect of the implementation of SIPD which has just been implemented throughout Indonesia starting in 2021 and the quality of LKPD with the latest regulations on the 2021 BPK Audit Opinion Gain in Purbalingga Regency. Methods: This research method is descriptive quantitative. Data collection techniques using a questionnaire. Respondents in this study amounted to 68 people with purposive random sampling technique. Data analysis model using multiple linear regression. The data obtained were processed and analyzed using SPSS statistical data processing software Version 20. Results: The application of SIPD affects the BPK Audit Opinion Gain in Purbalingga Regency, LKPD Quality affects the BPK Audit Opinion Gain in Purbalingga Regency, SIPD Implementation and LKPD Quality simultaneously have a positive and significant effect on the dependent variable, namely BPK Audit Opinion Gain. Conclusion: From the results of the study, it can be concluded that the application of SIPD has a positive and significant effect on the BPK's Audit Opinion. The quality of LKPD has a positive and significant effect on BPK's Audit Opinion Gain. The application of SIPD and LKPD quality together have an effect on BPK's Audit Opinion Gain. Keywords: BPK opinion, LKPD, SIPD
| Item Type: | Thesis (Diploma) |
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| Subjects: | A General Works > AS Academies and learned societies (General) H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 10 Jun 2022 08:34 |
| Last Modified: | 10 Jun 2022 08:34 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/8458 |
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