Pengaruh Akuntabilitas, Transparansi, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Daerah dengan Pengelolaan Keuangan Daerah sebagai Variabel Intervening pada Organisasi Perangkat Daerah Kabupaten Pasuruan

Primardiningtyas, Filzah (2024) Pengaruh Akuntabilitas, Transparansi, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Daerah dengan Pengelolaan Keuangan Daerah sebagai Variabel Intervening pada Organisasi Perangkat Daerah Kabupaten Pasuruan. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Laporan Keuangan Pemerintah Daerah (LKPD) merupakan indikator penting untuk menilai kinerja pemerintah daerah dalam pelaporan keuangan yang sesuai dengan standar. LKPD Kabupaten Pasuruan dapat mempertahankan opini WTP selama sebelas kali berturut-turut, namun masih ditemukan kelemahan terkait pengelolaan aset dan ketidakpatuhan terhadap peraturan, seperti kurangnya pemungutan PPN dan PPh atas belanja sewa kendaraan yang mengakibatkan kekurangan penerimaan pajak. Penelitian ini bertujuan untuk menganalisis akuntabilitas, transparansi dan pemanfaatan teknologi terhadap kualitas laporan keuangan dengan variabel intervening pengelolaan keuangan daerah di Kabupaten Pasuruan. Metode yang digunakan adalah kuantitatif dengan analisis deskriptif. Penelitian ini mengambil responden dari staff bagian keuangan/anggaran dengan total responden adalah 87 responden dari berbagai Organisasi Perangkat Daerah (OPD). Data diperoleh melalui kuesioner dan dianalisis dengan software PLS 3 dengan uji outer model dan inner model. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Akuntabilitas dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah. Sementara itu, transparansi tidak signifikan terhadap pengelolan keuangan daerah. Kemudian, pengelolaan keuangan daerah berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan. Pengelolaan keuangan daerah tidak dapat mengintervensi variabel akuntabilitas, transparansi dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan.

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