Image of Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Dan Peran Audit Internal Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Moderating (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar)
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Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Dan Peran Audit Internal Terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Sebagai Variabel Moderating (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar)

This study aims to examine the influence of the Effect of applying government accounting standars, competence human resources, and the role of internal audits on the quality of financial reporting information to the internal control system as moderating variable (empirical study on regional working units Kampar). This study was conducted in 26 regional work units in kampar with 78 respondents. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result of this study found that, the effect of variable indicate that the variable of applying government accounting standars have influence on the quality of financial reporting information, with t value is 8,205. Variable of competence human resource have influence on the quality of financial reporting information, with t value 7,878. Variable of the role of internal audits have influence on the quality of financial reporting information, with t value is 10,450. On internal control system as moderating variable have moderate relation of applying goverment accounting standars, competence human resources, and the role of internal audits on the quality of financial reporting information. Keyword : government accounting standars, competence human resources, the role of internal audits, the quality of financial reporting information, internal control system

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0348)
02 03. 117 (0348)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0348)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xii, 88 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0348)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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