PENGARUH KOMITMEN PIMPINAN, KEMAMPUAN SUMBER DAYA MANUSIA (SDM), DAN PENERAPAN SISTEM AKUNTANSI INSTANSI (SAI) TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN MENGGUNAKAN PATH ANALYSIS
Abstract
Tujuan penelitian ini adalah untuk menganalisis hubungan antara komitmen pimpinan, kemampuan SDM, dan penerapan SAI terhadap kualitas informasi laporan keuangan Kementerian/Lembaga (LKKL). Hal ini penting untuk diteliti karena laporan keuangan yang berkualitas merupakan bentuk transparansi dan akuntabilitas dalam pengelolaan dana publik. Survey berdasarkan purposive sampling method dilakukan kepada 168 responden. Responden terdiri dari operator, verifikator, dan validator dalam proses penyusunan laporan keuangan di lingkungan Direktorat Pendidikan Tinggi. Pengujian dengan analisis jalur menunjukkan bahwa penerapan SAI berpengaruh langsung terhadap kualitas LKKL dengan nilai koefisien 0,147. Komitmen pimpinan dan kemampuan SDM secara empiris terbuksi berpengaruh signifikan terhadap penerapan SAI.
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Kata kunci: kualitas LKKL, penerapan SAI, komitmen pimpinan, kemampuan SDM, analisis jalur
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DOI: https://doi.org/10.37403/mjm.v7i2.372
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