Image of Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Peran Audit Internal Sebagai Pemoderasi (Studi Empiris Opd Kota Dumai Provinsi Riau)
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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Peran Audit Internal Sebagai Pemoderasi (Studi Empiris Opd Kota Dumai Provinsi Riau)

This research aims to examine the influence of competence of human resources, government internal control system, and the application of regional financial accounting system to quality of local government financial report with internal audit role as moderator. This research uses purposive sampling method. Population in this research is civil servant working at OPD Kota Dumai. The sample in this research is 99 respondents who have met the criteria of the sample consists of head of sub-section finance, finance staff and treasurer. Data collection techniques used by spreading the questionnaire. The data analysis technique used multiple linear regression analysis with the help of SPSS program. From result of test which have been done with t-test show that competence of human resource have significant effect to quality of local government financial report, Pvalue equal to 0.011 < 0.05, government internal control system have significant effect to quality of local government financial report, Pvalue equal 0.000 < 0.05, the application of regional financial accounting system has an effect on the quality of local government financial report, Pvalue equal to 0.030 < 0.05, but the internal audit role as moderator does not influence with human resource competence, Pvalue equal to 0.906 > 0.05, role of internal audit as moderator does not affect the government's internal control system, Pvalue equal to 0.358 > 0.05, the role of internal audit as a moderator does not affect the application of regional financial accounting system, Pvalue equal to 0.173 > 0.05.
Keywords: Competence of human resources, government internal control system, application of regional financial accounting system, role of internal audit.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0363)
02 03. 117 (0363)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0363)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 105 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0363)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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