ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perubahan status, employee engagement, dan pemanfaatan teknologi informasi terhadap kualitas pelaporan keuangan. Analysis of variance (ANOVA) digunakan untuk menguji perubahan status IPB. Adapun penerapan analisis regresi linear berganda digunakan untuk menguji pengaruh employee engagement dan pemanfaatan teknologi informasi terhadap kualitas pelaporan keuangan. Ultrecht Work Engagement Scale (UWES) digunakan untuk memetakan SDM keuangan. Hasil pengujian ANOVA menunjukkan bahwa pengelolaan keuangan IPB tidak terdapat perbedaan yang signifikan sebelum dan sesudah diterapkannya Pola Pengelolaan Keuangan Badan Layanan Umum. Hasil pengujian regresi linear berganda menunjukkan bahwa faktor yang memengaruhi kualitas pelaporan keuangan adalah employee engagement dan pemanfaatan teknologi informasi. Namun, faktor yang benar-benar memengaruhi ketepatan waktu laporan keuangan adalah pemanfaatan teknologi informasi. Hasil pengujian dari pemetaan SDM keuangan membuktikan bahwa employee engagement SDM keuangan Institut Pertanian Bogor berada dalam posisi sedang, sehingga perlu dipertahankan dan ditingkatkan.Kata kunci: Perubahan status, employee engagement, pemanfaatan teknologi informasi, ketepatan waktu pelaporan keuangan. PENDAHULUANIsu penting pendidikan tinggi saat ini adalah persoalan tata kelola perguruan tinggi yang kerap dikaitkan dengan isu komersialisasi dan privatisasi. Tata kelola perguruan tinggi yang baik atau Good University Governance (GUG) diperlukan untuk mengatasi masalah tersebut. Salah
This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report. In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2025 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.