ABSTRACT. Keywords: Performance Audit, Performance Accountability
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- Ida Sudirman
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1 ABSTRACT The purpose of this research to identify, describe and explain the influence of Performance Audit Application on Local Government Performance Accountability. This research uses descriptive method with approach of case studies. The subject of case studies conducted by the District Government of Bandung by the number of samples studied by 30 respondents. Techniques of data collection is done through library research and field research by distributing questionnaires. The data obtained were tested validity and reliability, then the data is processed and analyzed by quantitative descriptive, Pearson correlation, simple linear regression and coefficient determination using the software SPSS 20 for Windows Based on the statistical analysis obtained the following results: t test results showed that the influence of Performance Audit Application on Local Government Performance Accountability. This is indicated by the value t count = and t table = On that basis it can be seen that the t count > t table, then H o is rejected or in other words accepted H a, it means a significant effect between the Performance Audit Application to Local Goverment Performance Accountability. The coefficient of determination was 48.7%, it indicates Local Goverment Performance Accountability is influenced by the Performance Audit Application, while the remaining 51.3% influenced by other factors. Keywords: Performance Audit, Performance Accountability
2 ABSTRAK Penelitian ini bertujuan untuk mengetahui, menggambarkan dan menjelaskan Pengaruh Penerapan Audit Kinerja Terhadap Akuntabilitas Kinerja di Pemerintah Daerah. Penelitian ini menggunakan metode deskriptif dengan pendekatan studi kasus. Studi kasus dilakukan dengan subjek Pemerintah Daerah Kabupaten Bandung dengan jumlah sampel yang diteliti sebanyak 30 responden. Teknik pengumpulan data dilakukan melalui studi kepustakaan dan penelitian lapangan dengan penyebaran kuesioner. Data yang diperoleh diuji validitas dan reliabilitasnya, kemudian data tersebut diproses dan dianalisis dengan deskriptif kuantitatif, korelasi pearson, regresi linear sederhana dan koefisisen determinasi dengan menggunakan software SPSS 20 for Windows Berdasarkan analisis statistik diperoleh hasil sebagai berikut: hasil uji t menunjukkan bahwa Penerapan Audit Kinerja berpengaruh terhadap Akuntabilitas Kinerja di Pemerintah Daerah. Hal ini ditunjukkan dengan nilai t hitung sebesar dan t tabel sebesar 2, Berdasarkan hal tersebut dapat diketahui bahwa t hitung > t tabel maka H o ditolak atau deengan kata lain H a diterima, artinya adanya pengaruh yang signifikan antara Penerapan Audit Kinerja Terhadap Akuntabilitas Kinerja di Pemerintah Daerah Kabupaten Bandung Adapun koefisien determinasi adalah 48.7%, nilai ini menunjukkan 48.7% akuntabilitas kinerja Pemerintah Daerah Kabupaten Bandung dipengaruhi oleh Penerapan Audit Kinerja, sedangkan sisanya 51.3% dipengaruhi oleh faktor lain. Kata kata kunci : Audit Kinerja, Akuntabilitas Kinerja
3 DAFTAR ISI HALAMAN JUDUL LEMBAR PENGESAHAN SURAT PERNYATAAN KEASLIAN SKRIPSI KATA PENGANTAR...i ABSTRACT...iv ABSTRAK...v DAFTAR ISI...vi DAFTAR GAMBAR...x DAFTAR TABEL...xi DAFTAR LAMPIRAN...xii BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Manfaat Penelitian Kegunaan Penelitian...4 BAB II KAJIAN PUSTAKA 2.1 Audit Pengertian Audit Audit Sektor Publik...6
4 2.1.3 Jenis-jenis Audit Sektor Publik Jenis-jenis Auditor Kinerja Pengertian Kinerja Audit Kinerja Pengertian Audit Kinerja Karakteristik Audit Kinerja Jenis-jenis Audit Kinerja Tujuan dan Manfaat Audit Kinerja Standar Pelaksanaan Pemeriksaan Kinerja Tahap-tahap Audit Kinerja Akuntabilitas Pengertian Akuntabilitas Dimensi Akuntabilitas Prinsip-prinsip Pelaksanaan Akuntabilitas Pemerintah Pemerintah Daerah Rerangka Pemikiran Hipotesis...35 BAB III OBJEK DAN METODOLOGI PENELITIAN 3.1 Objek Penelitian Populasi dan Sampel Penelitian Metode Penelitian Variabel Operasionalisasi Variabel...41
5 3.2.3 Teknik Pengumpulan Data Alat Analisis Uji Validitas Uji Reliabilitas Analisis Data Deskriptif Analisis Regresi Sederhana...49 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Penerapan Audit Kinerja di Kabupaten Bandung Akuntabilitas Kinerja di Kabupaten Bandung Pengaruh Penerapan Audit Kinerja Terhadap Akuntabilitas Kinerja di Pemerintah Daerah Kabupaten Bandung Pembahasan Penelitian Hasil Pengujian Data Uji Validitas Variabel X Uji Validitas Variabel Y Uji Reliabilitas Analisis Data Analisis Penerapan Audit Kinerja di Kabupaten Bandung Analisis Akuntabilitas Kinerja di Kabupaten Bandung...76
6 Analisis Pengaruh Penerapan Audit KinerjaTerhadap Akuntabilitas Kinerja di Pemerintah Daerah Kabupaten Bandung...80 BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran...88 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP
7 DAFTAR GAMBAR Gambar 1 : Hubungan Audit...36 Gambar 2 : Hasil Uji Heterokedastistias...87
8 DAFTAR TABEL Tabel I : Operasionalisasi Variabel X Tabel II : Operasionalisasi Variabel Y...42 Tabel III : Skor Jawaban...45 Tabel IV Tabel V Tabel VI Tabel VII Tabel VIII Tabel IX Tabel X Tabel XI Tabel XII Tabel XIII : Tingkat Keeratan Korelasi...53 : Hasil Uji Validitas Variabel X...70 : Hasil Uji Validitas Variabel Y...71 : Hasil Uji Reliabilitas X dan Y...72 : Rentang Skor Variabel X...73 : Hasil Penilaian dan Perhitungan Variabel X...73 :Rekapitulasi Hasil Tanggapan Responden Mengenai Penerapan Audit Kinerja...75 : Rentang Skor Variabel Y...76 : Hasil Penilaian dan Perhitungan Variabel Y...77 : Rekapitulasi Hasil Tanggapan Responden Mengenai Akuntabilitas Kinerja...79 Tabel XIV : Hasil Uji Normalitas...80 Tabel XV : Hasil Uji Korelasi Pearson...82 Tabel XVI : Hasil Uji Signifikasi Regresi...83 Tabel XVII : Hasil Uji Regresi...84 Tabel XVIII : Hasil Uji Korelasi...85
9 DAFTAR LAMPIRAN Lampiran A : Kuesioner Penelitian Lampiran B : Uji Validitas (Variabel X) Lampiran C : Uji Validitas (Variabel Y) Lampiran D Lampiran E Lampiran F Lampiran G Lampiran H Lampiran I Lampiran J Lampiran K Lampiran L : Uji Reliabilitas Variabel X dan Y : Struktur Organisasi : Surat Tugas Pembimbing Skripsi : Berita Acara Bimbingan : Surat Permohonan Penelitian dari Universitas : Surat Keterangan Penelitian ke Kabupaten Bandung : Surat Jawaban Permohonan Penelitian : Kertas Kerja Pemeriksaa : Program Kerja Pemeriksaan Lampiran M : Laporan Hasil Pemeriksaan
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ABSTRACT. Keywords: perception, auditor work environment, career choice. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine and analyze the effect of accounting students perception of the auditor work environment to their career choice as an auditor. The method of collecting
PERANAN AUDIT KINERJA OLEH INSPEKTORAT DAERAH DAN PENGAWASAN FUNGSIONAL DALAM MENUNJANG AKUNTABILITAS PUBLIK (STUDI KASUS DI PEMERINTAH KOTA BANDUNG)
PERANAN AUDIT KINERJA OLEH INSPEKTORAT DAERAH DAN PENGAWASAN FUNGSIONAL DALAM MENUNJANG AKUNTABILITAS PUBLIK (STUDI KASUS DI PEMERINTAH KOTA BANDUNG) TUGAS AKHIR Diajukan sebagai salah satu syarat untuk
ABSTRACT. Keywords: Balanced Scorecard, performance. Universitas Kristen Maranatha
ABSTRACT Balanced scorecard has a privilege in terms of coverage measurement is more comprehensive because it covers four perspectives. The first perspective is the financial perspective (financial perspective),
ABSTRAK. Kata kunci: Surat Pemberitahuan Pajak Terhutang, Pajak Bumi dan Bangunan, Nilai Jual Objek Pajak.
ABSTRAK Penelitian ini bertujuan untuk mengetahui cara pemerintah menghitung dan menetapkan besarnya Pajak Bumi dan Bangunan (PBB) dalam Surat Pemberitahuan Pajak Terhutang (SPPT) dan untuk mengetahui
ABSTRACT. Key words: Perception of compensation systems, employee motivation
ABSTRACT Development in technology and information era has impact on changing the way companies in doing business and change behavior, consumer preferences and demands. The key to success for the company
ABSTRACT. Keywords: Payments of PBB and the accuracy of SPPT. viii. Universitas Kristen Maranatha
ABSTRACT This study entitled of The Role of Accuracy SPPT Against Payment of Land and Building Tax (Case Study at Village of Sukabungah Subdistrict of Sukajadi in Bandung). The payment of Land and Building
ABSTRACT. Keywords: networks, information systems, cash. Universitas Kristen Maranatha
ABSTRACT This research aims to determine the effect the implementation of network information system of cash receipts to the accuracy of information on the company's cash. The object of this study are
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
ABSTRACT The purpose of this research is to determine the effect of taxpayer s perception of tax penalties on taxpayer s compliance. Population of this research are all individual taxpayer s who are registered
ABSTRACT. Key words: motivation, compensation, achievement of sales targets. Universitas Kristen Maranatha
ABSTRACT Problems in meticulous in this thesis is how big the influence of compensation on employee motivation in the achievement of sales target on the sale of PT Mitra Bandung Consortium. The study aims
Abstrak. Kata Kunci : Skeptisisme Profesional, Etika, Pengalaman, Keahlian, dan Ketepatan Pemberian Opini oleh Auditor. Universitas Kristen Maranatha
Abstrak Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh skeptisisme profesional, etika, keahlian, dan pengalaman terhadap ketepatan pemberian opini oleh auditor. Objek penelitian
ABSTRACT. excellent service, customer satisfaction, customer loyalty. vii. Universitas Kristen Maranatha
ABSTRACT Excellent service is a method to realize customer satisfaction and making them as loyal customers. The importance of excellent service to the customer is as a strategy to win the competition.
ABSTRACT. Keywords : Quality cost, and Sales. vii. Universitas Kristen Maranatha
ABSTRACT This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales. A T-test on valuation cost, prevention cost, internal failure
ABSTRAK. Kata-kata kunci: Audit Operasional, Kualitas Pelayanan Karyawan Bagian Frontliner.
ABSTRAK Penelitian ini menjelaskan tentang Peranan Auditor Operasional Dalam Meningkatkan Kualitas Pelayanan Karyawan Bagian Frontliner: Studi Kasus Pada Bank BJB Kantor Cabang Pembantu Gedung Sate. Pelaksanaan
ABSTRACT. Key words: e-faktur,taxpayer understanding. viii
ABSTRACT The main purpose of this research is to find out about how significant the impact for new invoice implementation policy (e-faktur) against the tax-payer s understanding in order to increase PPN
ABSTRACT. Keyword : work stress, work performance, labor conflict, workload, working time, leadership influence. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of work stress on work performance of employees in PT Pos Indonesia Bandung, next is to determine whether the stress of work consisting of
ABSTRACT. Keywords: brand image, consumer purchasing intentions. vii. Universitas Kristen Maranatha
ABSTRACT The number of ATPM (Agen Tunggal Pemegang Merek) in Indonesia make the consumer think to buy the product being offered to the market. A large selection of products offered by ATPM was a little
ABSTRACT. Key words: VAT, Salex Tax, Consumer purchasing power. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this study is to determine the effect of the imposition of VAT (PPN) and Sales Tax (PPnBM) towards consumer purchasing power on electronic goods. The population of this research
ABSTRAK. Kata-kata kunci: Pemberdayaan, Kepuasan Kerja, Turnover Intention. i Universitas Kristen Maranatha
ABSTRAK Pengelolaan sumber daya manusia merupakan hal penting untuk menghindari permasalahan turnover intention. Banyak faktor yang menyebabkan karyawan ingin keluar dari perusahaan antara lain pemberdayaan
ABSTRAK. Kata Kunci: Kepemimpinan Transaksional, Penempatan Karyawan, Kinerja Karyawan
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kepemimpinan Transaksional dan Penempatan Karyawan terhadap Kinerja Karyawan. Bagaimana tanggapan responden terhadap kepemimpinan transaksional,
ABSTRAK PENGARUH EXPERIENTIAL MARKETING TERHADAP KEPUASAN PELANGGAN TOKO BUKU GRAMEDIA ISTANA PLAZA BANDUNG
ABSTRAK PENGARUH EXPERIENTIAL MARKETING TERHADAP KEPUASAN PELANGGAN TOKO BUKU GRAMEDIA ISTANA PLAZA BANDUNG Penelitian ini bertujuan untuk menganalisis pengaruh experiential marketing terhadap kepuasan
PENGARUH APLIKASI SISTEM INFORMASI PENGELOLAAN
TUGAS AKHIR PENGARUH APLIKASI SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Dinas Permukiman & Perumahan Provinsi Jawa Barat)
ABSTRACT. Keywords : facilities, decission to stay. viii
ABSTRACT This research is motivated by the rapid growth of the hotel, so each hotel race to attract customers. One of the way to attract customers is through the facilities offered by the hotel is geared
ABSTRACT. Keywords : Internal Auditor, Internal Auditor s Professionalism, The Enhancement of performance Quality. viii. Universitas Kristen Maranatha
ABSTRACT In recent banking development, the bank internal audit unit plays an important role in generating healthy business practice. Therefore, professional internal auditor is required in supporting
ABSTRAK. Kata-kata kunci: kualitas sistem informasi akademik, kepuasan mahasiswa. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini berjudul Pengaruh Kualitas Sistem Informasi Akademik Terhadap Kepuasan Mahasiswa. Tujuan penelitian untuk mengetahui apakah sistem informasi akademik yang diterapkan di Universitas
ABSTRACT. Keyword: performance measurement system, reward system, and Total Quality Management (TQM). vii. Universitas Kristen Maranatha
ABSTRACT The objective of this research is to examine whether there is a significance influence of performance measurement system and reward system on the effectiveness implementation of total quality
ABSTRAK. Kata-kata kunci: gaya kepemimpinan, motivasi, dan kinerja karyawan. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi terhadap kinerja karyawan. Populasi dan sampel dalam penelitian ini adalah karyawan PT. Pos Indonesia (PERSERO)
ABSTRACT. Keywords: Participation Budgeting, Managerial Performance, style of leadership, quality of human resources.
ABSTRACT The budget is an element in the management control system that serves as a planning tool, a tool of work coordinating and monitoring tools for the job of top managers to improve managerial performance