Image of Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Empiris Pada OPD Pemerintah Provinsi Riau)
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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Empiris Pada OPD Pemerintah Provinsi Riau)

Financial reports are the media for an entity, in this case the government, to be accountable for its financial performance to the public. This study aims to determine the competence of human resources, the application of government accounting standards, utilization of information technology, and the management of fixed assets on the quality of local government financial reports with the government's internal control system as moderation in the OPD of the Riau Provincial Government. The number of samples in this study were 106 respondents. This study uses primary data obtained through questionnaires. Data analysis using SEM-PLS (Partial Least Square).
The results show that human resource competency and the application of government accounting standards have no effect on the quality of local government financial reports. The variables of information technology utilization and fixed asset management influence the quality of local government financial reports. The results of the moderating variable of the internal control system cannot moderate the relationship between human resource competence and fixed asset management on the quality of local government financial reports. The moderating variable of the internal control system can moderate the relationship between the implementation of government accounting standards and the use of information technology on the quality of local government financial reports.


Keywords : Human Resource Competence, Government Accounting Standards, Information Technology Utilization, Fixed Asset Management, Internal Control Systems, Quality of Financial Reports

Ketersediaan
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Perpustakaan Universitas Riau 1910247711
1910247711
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1910247711
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1910247711
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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