Kapabilitas Dinamis, Implementasi Sistem Akuntansi Pemerintahan dan Kualitas Laporan Keuangan SKPD (Studi pada Pemerintah Kabupaten Kediri)

Yohanes P. Bondan S., Ali Djamhuri, Rosidi Rosidi




Abstract


Penelitian ini bertujuan untuk menguji pengaruh konstruk kapabilitas dinamis organisasi dan kontribusi masing-masing dimensinya terhadap implementasi Sistem Akun­tansi Pemerintahan (SAP) berbasis akrual  dan dampak implementasi SAP terhadap kuali­tas laporan keuangan yang dihasilkan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kediri. Dimensi kapabilitas dinamis yang digunakan dalam penelitian ini meliputi kapa­bilitas penginderaan, kapabilitas belajar, kapabilitas integrasi, dan kapabilitas koor­dinasi. Metode penelitian yang digunakan adalah penelitian kuantitatif-eksplanatif dengan sasaran penelitian meliputi para Pejabat Penatausaha Keuangan (PPK) dan pegawai yang mem­bantu PPK secara langsung dalam pekerjaan akuntansi SKPD. Survei dilaksanakan pada 32 SKPD dan datanya dianalisis secara statistik dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa konstruk kapabilitas dinamis berpengaruh terhadap implementasi SAP. Dimensi yang paling berkontribusi dalam membentuk kapa­bilitas dinamis adalah kapabilitas integrasi yang kemudian disusul dengan kapabilitas koordinasi, kapabilitas belajar, dan kapabilitas penginderaan.  Penelitian juga membuktikan bahwa implementasi SAP berpengaruh terhadap kualitas laporan keuangan.


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