Sari, Stefani Sindita (2024) ANALISIS PENGARUH PEMAHAMAN AKUNTANSI DAN BUDAYA ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PT KAI DAERAH OPERASI (DAOP) 8 SURABAYA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisa dan membuktikan Pengaruh Pemahaman Akuntansi, dan Budaya Organisasi,Terhadap Kualitas Laporan Keuangan Dengan Pemanfaatan Sistem Informasi Akuntansi sebagai Variabel Intervening. Objek penelitian ini perusahaan PT Kereta Api Indonesia (DAOP) 8 Surabaya. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer yaitu menggunakan kuesioner. Penelitian ini mengambil responden dari unit keuangan berjumlah 25 orang menggunakan teknik sampel jenuh. Teknik analisis data yang digunakan yaitu uji convergent validity, uji discriminant validity, uji average variance extracted (AVE), composite reliability, cronbach’s alpha, path coefficient, uji r-square, dan pengujian hipotesis dengan menggunakan perangkat software Smart-PLS 4. Hasil penelitian ini menunjukkan bahwa variabel Budaya Organisasi Berpengaruh Signifikan Terhadap Kualitas Laporan Keuangan, variabel Budaya Organisasi Berpengaruh Signifikan Terhadap Pemanfaatan Sistem Informasi Akuntansi, variabel Pemahaman Akuntansi Tidak Berpengaruh Signifikan Terhadap Kualitas Laporan Keuangan, variabel Pemahaman Akuntansi Berpengaruh Signifikan Terhadap Pemanfaatan Sistem Informasi Akuntansi, dan variabel Pemanfaatan Sistem Informasi Akuntansi Tidak Berpengaruh Signifikan Terhadap Kualitas Laporan Keuangan
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Pemahaman Akuntansi, Budaya Organisasi, Kualitas Laporan Keuangan, dan Pemanfaatan Sistem Informasi Akuntansi |
| Subjects: | H Social Sciences > H Social Sciences (General) J Political Science > JS Local government Municipal government |
| Divisions: | Fakultas Ekonomi dan Bisnis |
| Depositing User: | 1222100104 Stefani Sindita Sari |
| Date Deposited: | 08 Jul 2026 03:02 |
| Last Modified: | 08 Jul 2026 03:02 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/38502 |
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