PROPOSAL PENELITIAN
Oleh:
YOSRI MARTINI
Nomor BP: 1510003510947
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2017
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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN
TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP
KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA KECAMATAN
BUNGUS TELUK KABUNG)
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Abstract
This research uses the theory of human resource capacity is the power that
comes from human. Information technology is a technology used to process data,
including processing, obtaining, compiling, storing, manipulating data in various
ways to produce quality information, ie relevant, accurate and timely information,
which is used for personal, business and governmental purposes and is strategic
information for decision making. internal control as an organizational plan and the
methods used to safeguard and protect assets, produce accurate information, improve
efficiency, and encourage compliance with management policies. The purpose of this
research is to examine and analyze the influence of human resource capacity,
utilization of information technology and internal control on the quality of financial
statements at Kecamatan Bungus Teluk Kabung. Variables used are human resource
capacity, utilization of information technology, internal control and quality of
financial statements. Quantitative descriptive research type using SPSS 20 and data
processing using multiple linear regression model. The result of the research shows
that the amount of kofisien or the influence of human resource capacity, the
utilization of information technology and internal control on the quality of keangan
report is 86.8% while the remaining 13.2% is explained by other factors beyond
human resource capacity, the utilization of information technology and internal
control. While simultaneously human resource capacity, utilization of information
technology and internal control have a significant influence to the quality of financial
statements.
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HALAMAN PERSETUJUAN KOMISI PEMBIMBING SKRIPSI
JUDUL : PENGARUH KAPASITAS SUMBER DAYA
MANUSIA, PEMANFAATAN TEKNOLOGI
INFORMASI DAN PENGENDALIAN INTERN
TERHADAP KUALITAS LAPORAN KEUANGAN
(STUDI KASUS PADA KECAMATAN BUNGUS
TELUK KABUNG)
Dr. Salfadri, SE, M.Si Andre Bustari, SE, MM, MBA, M.Si, Ak, CA
Pembimbing I Pembimbing II
Mengetahui :
Ketua Program Studi Akuntansi
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HALAMAN PERSETUJUAN KOMISI PENGUJI PROPOSAL
Disetujui oleh:
Komisi penguji,
Ketua Tim Penguji : Dr. Salfadri SE, M.Si (...................)
Sekretaris Tim Penguji : Andre Bustari, SE, MM, MBA, M.Si, Ak, CA(...................)
Anggota Tim Penguji : Rina Asmeri, SE, M.Si (...................)
Mengetahui :
Ketua Program Studi Akuntansi
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HALAMAN PERSETUJUAN KOMISI PENGUJI SKRIPSI
Mengetahui,
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KATA PENGANTAR
Keuangan (Studi Kasus Pada Kecamatan Bungus Teluk Kabung)” ini dapat
penulis selesaikan.
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mahasiswa dan juga bantuan dari berbagai pihak, baik material maupun
moril.
kepada Kedua orang tuaku tercinta, yang telah mencurahkan seluruh cinta,
kasih sayang, cucuran keringat dan air mata, untaian doa serta pengorbanan
Dr. Salfadri, SE, M.Si dan Andre Bustari, SE, MM, MBA, M.Si, Ak, CA selaku
kepada :
4. Ibu Rina Asmeri SE, M.Si selaku Ketua Program Studi Akuntansi
beserta jajarannya.
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5. Teman-Teman Mahasiswa Fakultas Ekonomi yang tidak dapat penulis
Akhirnya, penulis berharap bahwa apa yang disajikan dalam skripsi ini
Yosri Martini
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DAFTAR ISI
Halaman
Halaman Judul .................................................................................................... i
Abstrak/Abstract ................................................................................................. ii
Halaman Persetujuan Komisi Pembimbing ........................................................ iv
Halaman Persetujuan Komisi Penguji Proposal .................................................. v
Halaman Persetujuan Komisi Penguji Skripsi .................................................... vi
Kata Pengantar..................................................................................................... vii
Daftar Isi ............................................................................................................. x
Daftar Tabel ........................................................................................................ xii
Daftar Gambar ..................................................................................................... xiii
BAB I PENDAHULUAN
1.1 Latar Belakang Masalah ................................................................ 1
1.2 Rumusan Masalah .......................................................................... 4
1.3 Tujuan Penelitian ........................................................................... 4
1.4 Manfaat Penelitian......................................................................... 5
1.5 Sistematika Pembahasan ................................................................ 5
1.6 Time Schedul dan Biaya Penelitian ................................................ 7
BAB II LANDASAN TEORI
2.1 Kapasitas Sumber Daya Manusia .................................................. 8
2.1.1 Pengertian Sumber Daya Manusia ....................................... 8
2.1.2 Kapasitas Sumber Daya Manusia ......................................... 9
2.1.3 Indikator KSDM ................................................................... 10
2.2 Teknologi Informasi ...................................................................... 11
2.2.1 Pengertian Teknologi Informasi ........................................... 11
2.2.2 Tujuan Teknologi Informasi ................................................. 13
2.2.3 Indikator Teknologi Informasi ............................................ 14
2.3 Pengendalian Intern ....................................................................... 16
2.3.1 Pengertian Pengendalian intern ............................................ 16
2.3.2 Indikator Pengendalian intern........................................... ... 18
2.4 Kualitas Laporan Keuangan ........................................................... 19
2.4.1 Pengertian Laporan Keuangan ............................................. 19
2.4.2 Tujuan Laporan Keuangan.................................................... 24
2.4.3 Indikator Kualitas Laporan Keuangan .................................. 27
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2.5 Penelitian Terdahulu ..................................................................... 29
2.6 Kerangka Konseptual ..................................................................... 32
2.7 Hipotesis ........................................................................................ 33
BAB III METODE PENELITIAN
3.1 Lokasi Penelitian............................................................................ 34
3.1.1 Sejarah Lokasi Penelitian .................................................... 34
3.1.2 Struktur Organisasi .............................................................. 36
3.1.3 Uraian Job Description ........................................................ 37
3.2 Metode Pengumpulan Data ............................................................ 46
3.3 Teknik Pengumpulan Data............................................................. 46
3.4 Jenis dan Sumber Data .................................................................. 47
3.5 Populasi dan Sampel ..................................................................... 48
3.6 Definisi Operasional Variable ....................................................... 49
3.7 Uji Instrumen ............................................................................... 51
3.8 Uji Asumsi Klasik ......................................................................... 52
3.9 Analisis Deskriptif ........................................................................ 54
3.10 Analisis Kuantatif .......................................................................... 56
3.11 Pengujian Hipotesis ....................................................................... 58
BAB V PENUTUP
5.1 Simpulan ........................................................................................ 81
5.2 Saran .............................................................................................. 82
DAFTAR PUSTAKA
LAMPIRAN
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DAFTAR GAMBAR
Halaman
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DAFTAR TABEL
Halaman
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Tabel 4.12 Uji Regresi ........................................................................................ 71
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